Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale by Julien Pharo

“…With a view to differentiating between companies from a fiscal point of view and conditioning public aid on this basis, it has led us to formulate multidimensional criteria for evaluating companies according to their commitment (or otherwise) to democratisation processes.…”
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Tax policy impact on shadow economy by A. S. Yakovleva, E. G. Lyubovtseva

“…The introduction of a tax on professional income has led to an increase in the number of self-employed. …”
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Physicochemical Properties of Red Beetroot and Quince Fruit Extracts Instant Beverage Powder: Effect of Drying Method and Maltodextrin Concentration by Marziyeh Hajiaghaei, Akram Sharifi

“…The results showed that an increase in the MD level has led to a decrease in the moisture content of powders. …”
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Comment mesurer la relation humain-technologies-organisation ? by Éric Brangier, Sonia Hammes

“…The presentation of this 3-fold man/technology/organization symbiotic model led to the creation of a questionnaire given to a sample of 172 individuals. …”
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Societal Opposition to Tourism-Related Development in the Hautes-Pyrénées: a Missed Opportunity for Territorial Innovation? by Sylvie Clarimont, Vincent Vlès

“…Unlike the protest movements of the 1970s, these citizens’ associations remain pragmatic, non-hierarchical and local, led by ‘mountain folk’. Some local campaigns are ambiguous in nature and bring together a highly diverse array of stakeholders with interests in the local economy. …”
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Un diagnostic de gouvernance basé sur le discours des acteurs : le cas du littoral marseillais « côté mer » (Marseille, France) by Dominique Ami, Juliette Rouchier, Stéphane Calandra

“…We use the Institutional Analysis Development (IAD) framework of Elinor Ostrom to analyze interviews that were led in 2013. We have identified more precisely uses, actors, conflicts, nuisances, and how people define rules and share authority. …”
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Biodiversity restated: > 99.9% of global species in Soil Biota by Robert J. Blakemore

“…More than a decade of research led to the conclusion in 2022 that the Soil Biome is home to ~ 2.1 × 1024 taxa and thus supports > 99.9% of global species biodiversity, mostly Bacteria or other microbes, based upon topographic field data. …”
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The Patriarchal Election Crisis At The Armenian Patriarchate Of Istanbul: The Repercussion of The Crisis In The American Consular Reports And Turkish Press (1944-1950) by Hikmet, Öksüz

“…The death of the first Armenian Archbishop of İstanbul during the Republican era, Mesrob I Naroyan, in 1944 led to an unprecedented leadership crisis throughout the whole history of the Patriarchate of İstanbul, which was established in 1461 upon the orders of the Ottoman Sultan Mehmed II. …”
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Influence of Turbulence, Orientation, and Site Configuration on the Response of Buildings to Extreme Wind by Aly Mousaad Aly

“…Recent advancements in wind engineering have led to the construction of new facilities for testing residential homes at relatively high Reynolds numbers. …”
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Erat simplicis ingenii: A deposição de Garcia da Galiza vista pelos cronistas dos séculos XII e XIII by Maria Joana Gomes

“…The circumstances which led to Garcia’s arrest and captivity were frequently debated among the 12th medieval Iberian Latin historiographers. …”
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Trade, Violence and Diplomacy on the Coast of Ikorodu: The Resistance of Balogun Mabadeje Jaiyesimi by Adebowale Adeyemi-Suenu

“…Unlike Philips, who suggests that the Egba defeat was primarily engineered by John Glover, this article emphasises the importance of Balogun Jaiyesimi’s strategic and negotiating skills, which led to the formation of a local coalition between Ikorodu and its neighbouring towns, especially Igbogbo, to ensure Ikorodu’s military victory. …”
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Dynamics of firm competitive advantage in emerging industries: Cases of China’s shared cycle industry and mobile battery sharing industry by Yanpeng SUN

“…However, the rise of second-tier and lower-tier city markets has led to a phenomenon where the first entrant has been overtaken by a late entrant that has consolidated its position in the second-tier and lower-tier cities. …”
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Hepatic resections by means of digitoclasia: outcome in twenty patients. by Antonio Ríos Rodríguez, Nancy Capin Sarria, Lidia Torres Aja

“…<strong><br />Findings:</strong> Cavernous haemangioma, hepatocarcinoma, hepatic metastasis of colon cancer and politraumatism were the main causes that led to surgical intervention; right hepatectomy was the most frequent technique. …”
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Des temples et des quartiers disparus en Chine by Adeline Herrou

“…Placing the two highly contrasting periods in perspective has led me to the troubling observation that after the disappearance of the temples and the efforts made to resurrect them, nearby districts have often ended up destroyed. …”
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Ancient Hawaiian house lots and their flora: a review of Great Māhele plant claims with a special focus on Pritchardia (loulu) palms by Brien A. Meilleur

“…A review of Foreign Testimony records of the Native Register from the mid-19th century Hawaiian land division program known as the Great Māhele (~1846-1854) has led to a better understanding of ancient Hawaiian house lot plantings. …”
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Zero power light labeling based on visible light communication by Tianyang MA, Xiongbin CHEN, Yiwu XU

“…In order to achieve zero energy consumption of visible light labels, MATLAB and MULTISIM were used to simulate the impedance matching of the receiver, matching the input impedance of the first-order equalization circuit with the internal resistance of solar panel, while expanding the system bandwidth and ensuring the highest output power of the solar panel.The simulation results show that the output power of the solar panel is increased by 86.2% when the input impedance of the equalization circuit matches solar panel, compared to the common 50 Ω.The prototype system of zero-energy optical label of visible light was built.A 15 W LED lamp was used to send characters at 115 200 Baud, and a cadmium telluride solar panel was used to collect energy and receive signals at a distance of 1.3 m.Low-power microcontroller was used to recover data through ADC and computation, and OLED screens were used to display the received label characters.The signal reception, processing computing, and screen display energy of the receiver were all provided by solar panel, without the need for batteries or external power supply.The visible light label display service with zero energy consumption has been implemented.…”
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Management of a Previously Failed Root Perforation Repair with Geristore and Deepithelialized Gingival Graft: A 5-Year Follow-Up Case Report by Talal M. Zahid

“…The use of DGG, however, led to some late complications such as gingival cul-de-sac and color discrepancy, which were later resolved with gingivoplasty and frenectomy. …”
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The Elite Paradigm Driving Australian Aid Policy: Learning to Live With the ‘Cautious Consensus’ by Benjamin Day, Tamas Wells

“…We identify three main factors that have led to this consolidation: the declining salience of aid; growing elite scepticism about the usefulness of aid; and a combination of political challenges that are difficult for Labor to navigate, as it seeks to become a long‐term Government. …”
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Idiosyncratic Drug-Induced Liver Injury in a Healthy Patient following PCSK9-Inhibitor Injection by B.-O. Stüben, D. P. Hoyer, S. Radunz, F. Saner, H. Schmidt, H. A. Baba, J. W. Treckmann, L. I. Mazilescu

“…Cortisol in combination with OPAL dialysis is an effective method for the treatment of acute liver injury caused by inclisiran injury, and in this case, it led to a near-complete reversal of the acute liver injury at the time of discharge.…”
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Changes in hairiness of woven fabrics at the production and finishing stages by Krupincová Gabriela, Militký Jiří

“…Abstract Advances in the textile industry have led to a shift from using empirical experience to design fabrics to using computer-aided systems. …”
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