Search results for "TAXA"
showing 10 items of 268 documents
Arterial Stiffness: Effects of Anticancer Drugs Used for Breast Cancer Women
2021
Purpose: It is well known that anticancer drugs used for treating breast cancer can cause cardiac toxicity, and less is known about vascular toxicity. The aim of this study was to assess subclinical vascular effects of anthracyclines and trastuzumab (TRZ) in women treated for breast cancer.Methods: We enrolled 133 female patients with breast cancer undergoing adjuvant treatment with anthracycline-containing chemotherapy (CT) followed by taxane (paclitaxel/docetaxel) + TRZ. Patients underwent a standard echocardiography including measurement of left ventricular ejection fraction and global longitudinal strain at baseline and at follow-up. Vascular toxicity was evaluated by measuring brachial…
Do testate amoebae communities recover in concordance with vegetation after restoration of drained peatlands?
2016
The environmental importance of peatlands has stimulated efforts to restore their specific ecosystem structure and functions. Monitoring and assessment of the ecological state of the peatland is fundamental in restoration programmes. Most studies have focused on the responses of vegetation and, to a lesser extent, on testate amoebae (TA). To our knowledge, none have investigated whether these two groups show concordance in the context of restoration of drained peatland. Here we assess community concordance between TA and vegetation in boreal peatlands belonging to four different land use management classes (natural, drained, restored 3–7 years ago, and restored 9–12 years ago). TA and veget…
PODER, NEGOCIO Y CONFLICTIVIDAD FISCAL: EL REFORZAMIENTO DE LA AUTORIDAD DEL INTENDENTE EN LA VALENCIA DEL SIGLO XVIII
2014
Las vacilaciones con las que se procedió a la realización de las reformas fiscales en el Reino de Valencia tras la abolición de los fueros en 1707 generaron numerosos conflictos que impulsaron a la Monarquía a reforzar la autoridad del intendente. Con tal finalidad, se potenció la tramitación por la vía reservada de las decisiones que adoptaba en materia hacendística. Pero el considerable incremento de su poder que ello comportó favoreció su utilización de forma abusiva en beneficio propio o de la red clientelar articulada a su alrededor. No obstante, las relaciones que mantenía el intendente con las élites locales contribuyen a explicar el eco desigual que alcanzaron las denuncias de corru…
Plant Specialized Metabolites in Hazelnut (Corylus avellana) Kernel and Byproducts: An Update on Chemistry, Biological Activity, and Analytical Aspec…
2019
Abstract Corylus avellana (hazelnut) is one of the most popular tree nuts on a worldwide basis. The main products of C. avellana are kernels, a nutritious food, with a high content of healthy lipids, contained in a hard shell. In recent years, along with the ongoing research carried out on hazelnut kernels, a growing interest has been addressed to the hazelnut byproducts including hazelnut skin, hazelnut hard shell, and hazelnut green leafy cover as well as hazelnut tree leaf. These byproducts deriving from the roasting, cracking, shelling/hulling, and harvesting processes have been found as a source of “phytochemicals” with biological activity. The aim of this review is to provide a compre…
Konstytucyjna zasada równości w kontekście przepisów abolicyjnych w ustawie Polski Ład
2022
Artykuł został poświęcony instytucji przejściowego ryczałtu od dochodów wprowadzonej ustawą Polski Ład. Jak wykazano, w istocie spełnia ona kryteria abolicji podatkowej i jednocześnie budzi poważne wątpliwości co do zgodności z konstytucyjnymi zasadami równości (art. 32 Konstytucji RP) i powszechności opodatkowania (art. 84 Konstytucji RP). W publikacji przedstawiono instytucję abolicji podatkowej, jej istotę i rys historyczny oraz normatywną konstrukcję przejściowego ryczałtu od dochodów. Analizie poddano także zgodność przepisów normujących instytucję przejściowego ryczałtu od dochodów ze wskazanymi przepisami ustawy zasadniczej
La aplicación de los tributos en los casos de delito contra la hacienda pública
2021
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.
Formation of pseudorotaxanes and micelles supramolecular assemblies tuned by selective cyclodextrins
2011
Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland
2018
This report examines the experiences with a collaborative compliance project – Enhanced Customer Cooperation (ECC) – introduced by the Finnish Tax Administration. The ECC was introduced by the Large Taxpayers’ Unit of the Finnish Tax Administration at the beginning of 2013, and it ran as a pilot until the end of 2015. Since the start of 2016, the ECC has been a part of the permanent operations of the Large Taxpayers’ Unit. Based on the interviews with tax officers, corporations participating in the ECC and tax lawyers and tax consultants, the ECC is bringing about a cultural change in the administrative practices and ways of communicating between tax authorities and taxpayers. In general, t…
L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NEL DIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI
2012
Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tributario italiano, con particolare riguardo all’imposizione diretta sia sotto il profilo della determinazione della base imponibile, sia con riguardo alle modalità di applicazione delle imposte dovute. Muovendo dalla preliminare individuazione della natura dei redditi derivanti dall’utilizzazione economica di beni immateriali, si esamina la disciplina applicabile, rispettivamente, ai soggetti residenti e ai soggetti non residenti, sulla base della normativa interna e delle prescrizioni contenute nel Modello OCSE The present paper deals with the issues related to the fiscal aspects of the royal…
WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?
2013
Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.