The Role of Tax Expenditures in Enabling Illicit Financial Flows by Christian von Haldenwang, Lucas Millán-Narotzky, Irma Mosquera Valderrama, Agustín Redonda

“…Bilateral tax treaties, meanwhile, can act as facilitators of illicit financial flows because they provide legal devices with which to shift profits away from source countries, and add another layer of complexity to the tax system. To address the use and abuse of tax expenditures in this context, the transparency, tax certainty and simplicity of tax systems should be strengthened by any government trying to protect its tax base.…”
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Exact Expressions for Kullback–Leibler Divergence for Univariate Distributions by Victor Nawa, Saralees Nadarajah

“…The authors also ensured the accuracy of these expressions through numerical checks, which adds a layer of validation to their findings. The derived expressions incorporate various special functions, highlighting the mathematical complexity and richness of the topic. …”
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Safety Barriers Failures in Cold Wave-triggered Events: a Data-driven Approach by Giulia Collina, Federica Ricci, Alessia Bortoluzzi, Dimitrios Tzioutzios, Nicola Paltrinieri

“… Natural hazard-triggered technological accidents (Natech) add a layer of complexity to disaster risk management. …”
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Probabilistic reputation networks by Timothy Atkinson

“…These networks are solutions with better overall properties than the original network reducing the complexity of using the results when the input data is random. …”
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Innovation and Research of Digital Artwork Design Based on Big Data and Integrated Media by Wenbin Zhai

“…This study divided the design model into four layers based on the neural network calculation of factorization machine to build, and the data of each layer was analyzed and processed to build the FNN algorithm model. …”
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Chronic administration of prebiotics and probiotics prevent pathophysiological hallmarks of Alzheimer’s disease in the cortex of APP/PS1 mice by Giorgia Sarti, Chiara Traini, Giada Magni, Selene Attorre, Giorgio Tognozzi, Edoardo Calussi, Maria Grazia Giovannini, Maria Giuliana Vannucchi, Daniele Lana

“…All these effects were mainly evident in cortical Layer 5. The symbiotic treatment with pre- and probiotics decreased Aβ deposition and neuritic plaques in the frontoparietal cortex. …”
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Lightweight obstacle detection for unmanned mining trucks in open-pit mines by Guangwei Liu, Jian Lei, Zhiqing Guo, Senlin Chai, Chonghui Ren

“…Through a series of innovative structural adjustments and optimization strategies, the model has achieved high accuracy and low complexity. This paper replaces the backbone network of YOLOv8s with the FasterNet_t0 (FN) network. …”
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Lightweight pose estimation spatial-temporal enhanced graph convolutional model for miner behavior recognition by WANG Jianfang, DUAN Siyuan, PAN Hongguang, JING Ningbo

“…These features were passed through global average pooling and a Softmax layer to obtain the behavior confidence, providing the miner behavior prediction results. …”
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Sensitivity of Band-Pass Filtered In Situ Low-Earth Orbit and Ground-Based Ionosphere Observations to Lithosphere–Atmosphere–Ionosphere Coupling Over the Aegean Sea: Spectral Analy... by Wojciech Jarmołowski, Anna Belehaki, Paweł Wielgosz

“…This study demonstrates a rich complexity of the time–frequency ionospheric signal spectrum, dependent on the measurement type and platform. …”
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Rainfall as an important process for net N gain during the initial phase of natural recovery in karst desertification by Xia Li, Yu Pang, Hengsheng Lao, Linfang Luo, Tongxin He, Guangting Pei, Shuangshuang Xiao, Baoqing Hu, Jianfei Sun

“…We speculate that the three-layer vertical structure of soil–epikarst–bedrock in karst areas induce a complex hydrologic process, prolonging the time of water–soil interaction, and leading to a maximum threshold for hydrologic N losses under high rainfall, which effectively protect soil inorganic N. …”
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Metallurgical Waste for Sustainable Agriculture: Converter Slag and Blast-Furnace Sludge Increase Oat Yield in Acidic Soils by Olga V. Zakharova, Peter A. Baranchikov, Svetlana P. Chebotaryova, Gregory V. Grigoriev, Nataliya S. Strekalova, Tatiana A. Grodetskaya, Igor N. Burmistrov, Sergey V. Volokhov, Denis V. Kuznetsov, Alexander A. Gusev

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GPCRs identified on mitochondrial membranes: New therapeutic targets for diseases by Yanxin Pan, Ning Ji, Lu Jiang, Yu Zhou, Xiaodong Feng, Jing Li, Xin Zeng, Jiongke Wang, Ying-Qiang Shen, Qianming Chen

“…Their presence on mitochondria adds a new layer of complexity to the understanding of cellular signaling, highlighting the organelle's role as not just an energy powerhouse but also a crucial hub for signal transduction. …”
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Applying energy efficiency strategies to university buildings using Design Builder program "Case study of the Faculty of Commerce building at Sohag University as a case study" تطبي... by Heba Talah Anwar khelef, Ahmed A Farghaly, Mohamed H ElHafnawy

“…The research concluded with a set of results, the most important of which are: The use of double walls is an effective means of increasing the thermal conductivity of the wall; The thermal conductivity of a material increases with the thickness of that material, and the total thermal conductivity of a multi-layer material is the sum of the thermal conductivity of all the layers inside it. …”
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In situ reaction and alteration of mudstone-cement interfaces at the Horonobe URL: Comparison between ordinary Portland cement and low alkaline cement by Shuntaro Dei, Masahito Shibata, Kumi Negishi, Yuki Sugiura, Yuki Amano, Keith Bateman, James Wilson, Tatsunori Yokoyama, Saya Kagami, Masaki Takeda, Akitaka Sakurai, Yukio Tachi

“…Furthermore, C-(A-)S-H phases were prevalent in the mudstone, suggesting complex interactions depending on porewater composition, pH, and mineral stability. …”
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Design and Technological Aspects of Integrating Multi-Blade Machining and Surface Hardening on a Single Machine Base by Vadim Skeeba, Vladimir Ivancivsky, Aleksey Chernikov, Nikita Martyushev, Nikita Vakhrushev, Kristina Titova

“…The microhardness of the hardened surface layer of the parts was evaluated on a Wolpert Group 402MVD. …”
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A pilot study of intraoperative melphalan to prevent recurrent PVR: the IOMPVR study by Carlos A. Moreira-Neto, Jose S Pulido, Luca Bongiovanni de Miranda Gonçalves, Gabriel Nunes Cavalcanti, Acacio Souza Lima, José de Paula Barbosa Neto, Daniel Lavinsky, Talita Virginia Fernandes de Oliveira, Fernando Ejii Ogata, Lucas Zago Ribeiro, Luiz Fernando Teixeira, Flavia Borelli Gomes do Nascimento, Luiz H. Lima, Octaviano Jr. Magalhães, Michel Eid Farah, Maurício Maia

“…The absence of PVR recurrence at 3 months follow-up in these complex PVR eyes is an interesting finding that justifies further investigation.…”
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Research on dissimilation characteristics and control method of failure of surrounding rock in the roadway with repeated mining of steep and ultra-close multiple coal seam by Housheng JIA, Zhiming ZHANG, Shaowei LIU, Bo PENG, Hui YU, Shuaiqin SHAO, Yibo WANG

“…During the process of mining of the steep and ultra-close multiple coal seam groups, the roadway is affected by multiple mining, the regional stress environment is complex, the deformation and failure of the roadway is severe and the non-uniform characteristics are significant, and the support and maintenance are difficult. …”
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Prediction of Rut Depth in Soil Caused by Wheels Using Artificial Neural Networks by N. Farhadi, A. Mardani, A. Hosainpour, B. Golanbari

“…The MLP model had a topology with two hidden layers and included three inputs and one output. In the RBF model, the network topology had a single hidden layer. …”
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Fibrous tourmaline from San Piero in Campo (Elba, Italy) by G. B. Andreozzi, G. B. Andreozzi, D. Di Giuseppe, A. F. Gualtieri, V. Scognamiglio, L. Fornasini, D. Bersani, T. Giovanardi, F. Lugli, F. Pezzotta

“…The acicular single crystals Tur III have a complex composition corresponding, on average, to (Ca,F)-rich, (Fe,Mg)-bearing darrellhenryite. …”
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Phenotypically distinguishable eosinophilic cells do not impact epithelial functions in a triple-culture in vitro intestinal model by Christoph Benkstein, Laurin Mosig, Daniel Vondran, Heidi Schlichting, Lea Kissing, Bente Wohlert, Ida Gensmer, Larissa Nogueira de Almeida, Peter König, Peter König, Kerstin Fibelkorn, Anna Kordowski, Stefanie Derer-Petersen, Christian Sina, Christian Sina, Yves Laumonnier, Yves Laumonnier

“…The small intestine is a complex assembly of different cell types, such as enterocytes, secretory, immune, stromal and nervous cells. …”
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