cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.5281/zenodo.18632410
title: THEORETICAL FOUNDATIONS OF PROVIDING TAX INCENTIVES FOR SMALL BUSINESS ENTITIES

description: This article examines the theoretical foundations of stimulating small business entities through tax policy. Building on core approaches in public finance and entrepreneurship economics, the study conceptualizes tax incentives as instruments that reduce the cost of formality, ease liquidity constraints, and improve expected returns from productive investment. The paper systematizes the main channels through which taxation influences small firms’ behavior, including after-tax profitability and capital accumulation, compliance and administrative costs, the stability and predictability of tax rules affecting entrepreneurial entry and survival, and competitiveness factors related to market access and growth under differentiated tax treatment. The analysis also highlights potential trade-offs—revenue losses, distortionary effects, unequal treatment, and incentive capture—emphasizing the need for targeted, time-bound, and performance-linked measures. The article proposes a conceptual framework for designing incentive-oriented tax policy for small enterprises that balances efficiency, equity, and administrative feasibility, with particular attention to transparency and measurable outcomes in preventing abuse. The findings contribute to a clearer theoretical basis for evaluating tax reliefs, simplified taxation regimes, and preferential rates aimed at fostering small business development and formalization.
DOI: 10.5281/zenodo.18632411
title: THEORETICAL FOUNDATIONS OF PROVIDING TAX INCENTIVES FOR SMALL BUSINESS ENTITIES

description: This article examines the theoretical foundations of stimulating small business entities through tax policy. Building on core approaches in public finance and entrepreneurship economics, the study conceptualizes tax incentives as instruments that reduce the cost of formality, ease liquidity constraints, and improve expected returns from productive investment. The paper systematizes the main channels through which taxation influences small firms’ behavior, including after-tax profitability and capital accumulation, compliance and administrative costs, the stability and predictability of tax rules affecting entrepreneurial entry and survival, and competitiveness factors related to market access and growth under differentiated tax treatment. The analysis also highlights potential trade-offs—revenue losses, distortionary effects, unequal treatment, and incentive capture—emphasizing the need for targeted, time-bound, and performance-linked measures. The article proposes a conceptual framework for designing incentive-oriented tax policy for small enterprises that balances efficiency, equity, and administrative feasibility, with particular attention to transparency and measurable outcomes in preventing abuse. The findings contribute to a clearer theoretical basis for evaluating tax reliefs, simplified taxation regimes, and preferential rates aimed at fostering small business development and formalization.
DOI: 10.15468/dl.ud845n
title: Occurrence Download

description: A dataset containing 12203272 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Fimbristylis polytrichoides, Fimbristylis puberula interior, Fimbristylis quinquangularis, Fimbristylis quinquangularis quinquangularis, Fimbristylis schoenoides, Fimbristylis squarrosa, Fimbristylis squarrosa esquarrosa, Fimbristylis tetragona, Fimbristylis tristachya, Fimbristylis umbellaris, Fimbristylis vahlii, Forbesichthys agassizii, Frustulia weinholdi, Fuirena ciliaris, Fuirena coerulescens, Fuirena cuspidata, Fuirena pubescens, Fuirena pubescens pubescens, Fuirena scirpoidea, Fuirena umbellata, Fulica americana, Fundulus catenatus, Fundulus diaphanus, Fundulus diaphanus diaphanus, Fundulus heteroclitus, Fundulus kansae, Fundulus lineolatus, Fundulus notatus, Fundulus sciadicus, Fundulus seminolis, Fundulus stellifer, Fundulus zebrinus, Fusconaia flava, Gahnia aspera globosa, Gahnia clarkei, Gahnia lacera, Galba bulimoides, Galba cubensis, Galba truncatula, Gallinula chloropus, Gallirallus owstoni, Gallirallus philippensis, Gambusia affinis, Gambusia geiseri, Gambusia holbrooki, Gambusia nobilis, Gammarus fasciatus, Gammarus lacustris, Gammarus pulex, Gammarus roeselii)",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 {
 "not" : {
 "BasisOfRecord" : [
 "is one of (Fossil, Specimen)"
 ]
 }
 },
 "OccurrenceStatus is Present",
 "Year is greater than or equal to 1950"
 ]
}

 The dataset includes 12203272 records from 3764 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0015341-260208012135463/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.9csjh8
title: Occurrence Download

description: A dataset containing 143 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is Korea, Republic of",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "TaxonKey is Coniogramme japonica"
 ]
}

 The dataset includes 143 records from 19 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043820-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.sj8rx4
title: Occurrence Download

description: A dataset containing 24225 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Cygnus columbianus",
 "MediaType is Image"
 ]
}

 The dataset includes 24225 records from 35 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043819-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.6084/m9.figshare.27327783
title: PXRD/N2isotherm/XPS spectra/PDF data of M-BBTA/M-MFU-4l

description: N2 isotherm/PXRD/XPS spectra/PDF data for sulfidated M2X2BBTA and M-MFU-4l-X systems
DOI: 10.6084/m9.figshare.27327783.v1
title: PXRD/N2isotherm/XPS spectra/PDF data of M-BBTA/M-MFU-4l

description: N2 isotherm/PXRD/XPS spectra/PDF data for sulfidated M2X2BBTA and M-MFU-4l-X systems
DOI: 10.15468/dl.cjjfur
title: Occurrence Download

description: A dataset containing 62 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Ovachlamys fulgens",
 "Country is United States of America",
 "HasCoordinate is true"
 ]
}

 The dataset includes 62 records from 3 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043821-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.6jaard
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Salvinia molesta",
 "Country is Mauritius",
 "HasCoordinate is true"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043822-250717081556266/datasets/export for details.
DOI: 10.15468/dl.e7cf6c
title: Occurrence Download

description: A dataset containing 35 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Amaranthus retroflexus",
 "Country is Bulgaria",
 "HasCoordinate is true"
 ]
}

 The dataset includes 35 records from 8 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043823-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.znk4cj
title: Occurrence Download

description: A dataset containing 575 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is United States of America",
 "OccurrenceStatus is Present",
 "TaxonKey is Phoenix dactylifera"
 ]
}

 The dataset includes 575 records from 49 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043826-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.x4jyx6
title: Occurrence Download

description: A dataset containing 6 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Amaranthus retroflexus",
 "Country is Chad",
 "HasCoordinate is true"
 ]
}

 The dataset includes 6 records from 1 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043824-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.qzd8b9
title: Occurrence Download

description: A dataset containing 95799 species occurrences available in GBIF matching the query:
{
 "and" : [
 "HasGeospatialIssue is false",
 "HasCoordinate is true",
 "OccurrenceStatus is Present",
 "BasisOfRecord is one of (Human Observation, Machine Observation, Occurrence evidence, Observation)",
 "TaxonKey is one of (Ciconia nigra)",
 "Country is one of (Afghanistan, Armenia, Azerbaijan, Bahrain, Bangladesh, Bhutan, Brunei Darussalam, Cambodia, China, Cyprus, Georgia, Hong Kong, India, Indonesia, Iran (Islamic Republic of), Iraq, Israel, Japan, Jordan, Kazakhstan, Korea (Democratic People’s Republic of), Korea, Republic of, Kuwait, Kyrgyzstan, Lao People’s Democratic Republic, Lebanon, Macao, Malaysia, Maldives, Mongolia, Myanmar, Nepal, Oman, Pakistan, Palestine, State of, Philippines, Qatar, Saudi Arabia, Singapore, Sri Lanka, Syrian Arab Republic, Tajikistan, Thailand, Timor-Leste, Türkiye, Turkmenistan, United Arab Emirates, Uzbekistan, Viet Nam, Yemen)"
 ]
}

 The dataset includes 95799 records from 29 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043791-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.wtx7x9
title: Occurrence Download

description: A dataset containing 73 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Hyphessobrycon moniliger)",
 "BasisOfRecord is one of (Specimen, Literature Occurrence, Human Observation, Observation)",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1991",
 "Year is less than or equal to 2025"
 ]
}

 The dataset includes 73 records from 9 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043827-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.u6vefa
title: Occurrence Download

description: A dataset containing 34808 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Cygnus cygnus",
 "MediaType is Image"
 ]
}

 The dataset includes 34808 records from 39 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043828-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.rbwcnu
title: Occurrence Download

description: A dataset containing 574 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Amaranthus retroflexus",
 "Country is China",
 "HasCoordinate is true"
 ]
}

 The dataset includes 574 records from 16 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043829-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.6084/m9.figshare.28782326
title: Data for the manuscript titled: Direct Atomic-Scale Investigation of the Coarsening Mechanisms of Exsolved Catalytic Nanoparticles

description: Raw data from which all of the analysis in the manuscript was derived. Data includes mainly raw electron microscopy image files. Additional files are raw in situ videos and raw EDS/EELS datasets. Excel files detailing measured particle sizes are also included. Data is organized by which corresponding figure in the manuscript it pertains to.
DOI: 10.6084/m9.figshare.28782326.v1
title: Data for the manuscript titled: Direct Atomic-Scale Investigation of the Coarsening Mechanisms of Exsolved Catalytic Nanoparticles

description: Raw data from which all of the analysis in the manuscript was derived. Data includes mainly raw electron microscopy image files. Additional files are raw in situ videos and raw EDS/EELS datasets. Excel files detailing measured particle sizes are also included. Data is organized by which corresponding figure in the manuscript it pertains to.
DOI: 10.15468/dl.v8cp3s
title: Occurrence Download

description: A dataset containing 26 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Cernuella virgata",
 "Country is United States of America",
 "HasCoordinate is true"
 ]
}

 The dataset includes 26 records from 6 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043831-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25442/hku.29469449
title: Supporting Data for The Impact of Academic Buoyancy and Perceived Autonomy Support on Doctoral Students' Developmental Outcomes: The Role of Research Styles

description: The research is about the direct and indirect contributions of academic buoyancy and perceived autonomy support to doctoral students’ professional identity, life satisfaction, self-regulated learning, and coping strategies via research styles. It also investigates how student demographics (age, gender, academic discipline, doctoral program year and socioeconomic status) affect the said relationship. The sample size is five hundred and fifty-two doctoral students in six major cities (Beijing, Shanghai, Nanjing, Guangzhou, Shenzhen and Hong Kong).
DOI: 10.25442/hku.29469449.v1
title: Supporting Data for The Impact of Academic Buoyancy and Perceived Autonomy Support on Doctoral Students' Developmental Outcomes: The Role of Research Styles

description: The research is about the direct and indirect contributions of academic buoyancy and perceived autonomy support to doctoral students’ professional identity, life satisfaction, self-regulated learning, and coping strategies via research styles. It also investigates how student demographics (age, gender, academic discipline, doctoral program year and socioeconomic status) affect the said relationship. The sample size is five hundred and fifty-two doctoral students in six major cities (Beijing, Shanghai, Nanjing, Guangzhou, Shenzhen and Hong Kong).
DOI: 10.15468/dl.yjqdyg
title: Occurrence Download

description: A dataset containing 30113 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Delichon urbicum",
 "MediaType is Image"
 ]
}

 The dataset includes 30113 records from 50 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043830-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.5281/zenodo.16300203
title: Cabernet Sauvignon T2T genome and annotation files

description: Haplotype-resolved telomere-to-telomere genome and annotation files of the grapevine cultivar Vitis vinifera ‘Cabernet Sauvignon’
DOI: 10.5281/zenodo.16411746
title: Cabernet Sauvignon T2T genome and annotation files

description: Haplotype-resolved telomere-to-telomere genome and annotation files of the grapevine cultivar Vitis vinifera ‘Cabernet Sauvignon’
DOI: 10.15468/dl.mxxxu8
title: Occurrence Download

description: A dataset containing 1 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Amaranthus retroflexus",
 "Country is Colombia",
 "HasCoordinate is true"
 ]
}

 The dataset includes 1 records from 1 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043832-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.17043/tarfala-storglaciaren-frontpositions-1
title: Front positions of Storglaciären, Kebnekaise Mountains, Northern Sweden
DOI: 10.15468/dl.az5rfu
title: Occurrence Download

description: A dataset containing 2 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Trachypterus ishikawae"
 ]
}

 The dataset includes 2 records from 2 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043833-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.tjrbe6
title: Occurrence Download

description: A dataset containing 60 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Salvinia molesta",
 "Country is Netherlands",
 "HasCoordinate is true"
 ]
}

 The dataset includes 60 records from 4 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043836-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.5m69gx
title: Occurrence Download

description: A dataset containing 830 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Solidago gigantea",
 "Country is Italy",
 "HasCoordinate is true"
 ]
}

 The dataset includes 830 records from 10 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043834-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.6084/m9.figshare.10272098
title: BRIDGES - RAD51C

description: Functional data of candidate splicing variants of the RAD51C gene<br>
DOI: 10.6084/m9.figshare.10272098.v1
title: BRIDGES - RAD51C

description: Functional data of candidate splicing variants of the RAD51C gene<br>
DOI: 10.15468/dl.p4eg2f
title: Occurrence Download

description: A dataset containing 120 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Salvinia molesta",
 "Country is New Zealand",
 "HasCoordinate is true"
 ]
}

 The dataset includes 120 records from 7 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043837-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.rxbvmk
title: Occurrence Download

description: A dataset containing 55 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is Korea, Republic of",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "TaxonKey is Pulsatilla koreana"
 ]
}

 The dataset includes 55 records from 8 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043838-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.ayhw2j
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Nothobranchius venustus)",
 "BasisOfRecord is one of (Specimen, Literature Occurrence, Human Observation, Observation)",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1991",
 "Year is less than or equal to 2025"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043839-250717081556266/datasets/export for details.
DOI: 10.15468/dl.tfa8d7
title: Occurrence Download

description: A dataset containing 238 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is Korea, Republic of",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "TaxonKey is Polygonatum humile"
 ]
}

 The dataset includes 238 records from 25 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043840-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.qnkwzf
title: Occurrence Download

description: A dataset containing 170909 species occurrences available in GBIF matching the query:
{
 "and" : [
 "HasCoordinate is true",
 "TaxonKey is Fumaria officinalis"
 ]
}

 The dataset includes 170909 records from 1655 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0043702-250717081556266/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.3535/21r-4cq-gfq
title: Euphorbia ebracteolata Hayata

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/ehz-4kd-cmc
title: Cardamine yezoensis Maxim.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/tje-zxj-wbj
title: Ajuga ciliata var. villosior A.Gray ex Nakai

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.48331/scielodata.5cdcaj/nmn0l7
title: data_2018.csv

description: Base de dados total de criminalidade na cidade do Rio de Janeiro no ano de 2018.
DOI: 10.3535/7zp-6y2-lhe
title: Carex blepharicarpa Franch.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/c60-wxh-8v9
title: Adenophora pereskiifolia (Fisch. ex Schult.) G.Don

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/pvt-c04-rr3
title: Gentiana triflora Pall.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/ytj-ygq-jw8
title: Hypericum vulcanicum Koidz.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.48331/scielodata.5cdcaj/apmsl5
title: data_2015.csv

description: Base de dados total de criminalidade na cidade do Rio de Janeiro no ano de 2015.
DOI: 10.15468/dl.8z9wak
title: Occurrence Download

description: A dataset containing 2 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Hypophthalmichthys nobilis",
 "Country is Algeria",
 "HasCoordinate is true"
 ]
}

 The dataset includes 2 records from 1 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0000801-250710112747441/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.3535/r5y-0x6-kp9
title: Hypericum japonicum Thunb.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.48331/scielodata.5cdcaj/qpye7t
title: data_2016.csv

description: Base de dados total de criminalidade na cidade do Rio de Janeiro no ano de 2016.
DOI: 10.3535/2n3-w7k-6j1
title: Dysphania graveolens (Lag. & Rodr.) Mosyakin & Clemants

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/r89-367-vaq
title: Filago asterisciflora (Lam.) Sweet

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/9qa-e39-kdk
title: Filago germanica L.

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.
DOI: 10.3535/eqy-b8w-lgq
title: Dysphania graveolens (Lag. & Rodr.) Mosyakin & Clemants

description: Digital Specimen for the physical specimen hosted at Botanic Garden and Botanical Museum Berlin.