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Plants can accumulate essential mineral elements that are used in synthesizing a variety of important organic compounds and play crucial roles in metabolic pathways. Mineral elements are mainly derived from the soil in inorganic form. In soil, more than 60 mineral elements are present, but only macronutrients, micronutrients, and beneficial elements (e.g., cobalt, selenium, nickel, and silicon) are taken up by plants. Plant research has previously focused on essential plant nutrients (EPNs). But now we see that nutrients other than EPNs are also playing a vital role in plant adaptation, growth, and development. Furthermore, the interaction of non-essential elements with EPNs triggers plant stress tolerance, gaining attention as an important area of plant research. Abiotic and biotic stresses and their combinations influence many aspects of crop physiology and plant biochemistry. Therefore, understanding crops' physiological and biochemical responses to adverse environmental conditions is critical. While significant strides have been made in the domain of plant nutrition and stress tolerance, many aspects still remain unknown.
This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016. The compliance gap in 2016 was equivalent to 1.9 percent of GDP. The estimated compliance gap is higher than the average value-added tax compliance gaps of European countries and Latin American countries. Large GST compliance gaps relative to GDP are observed in manufacturing, trade, and hotels and restaurants. The estimated GST policy gaps were at about 4 percent of GDP from 2012 to 2016. Most of the GST policy gap consists of the GST expenditure gap, showing the effects of policy choices.
En 1977, bajo el manto de la difícil transición española, Tristán Dardanella es enviado a Fuerteventura para que esclarezca dos enigmas. El primero tiene que ver con una especie de carta náutica descubierta treinta años antes por los nazis en un monasterio al norte de París. El segundo, sin embargo, se inicia con un chivatazo al otro lado del Atlántico. Mientras solventa ambas incógnitas tentrá que enfrentarse cara a cara con su renuncia al amor y con la maldita muerte a la que no teme
Highlights the increasing role of soils as an important and dynamic part of the global carbon cycle and their potential role in counteracting increasing atmospheric CO2 concentrations Explores key aspects of soil carbon sequestration in different environments and soil types Provides a comprehensive review of socioeconomic, legal and policy issues surrounding the adoption of soil carbon sequestration practices across the globe
This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability ...
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