129 10 20655 https://www.socictopen.socict.org/files/original/d81e2403e9e9231b0d52d149bae7030d.pdf 60ba4f65c3a288bb722ea43d8aacc647 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Hox gene expression in postmetamorphic juveniles of the brachiopod Terebratalia transversa Creator An entity primarily responsible for making the resource Ludwik Gąsiorowski, Andreas Hejnol Description An account of the resource Abstract Background Hox genes encode a family of homeodomain containing transcription factors that are clustered together on chromosomes of many Bilateria. Some bilaterian lineages express these genes during embryogenesis in spatial and/or temporal order according to their arrangement in the cluster, a phenomenon referred to as collinearity. Expression of Hox genes is well studied during embryonic and larval development of numerous species; however, relatively few studies focus on the comparison of pre- and postmetamorphic expression of Hox genes in animals with biphasic life cycle. Recently, the expression of Hox genes was described for embryos and larvae of Terebratalia transversa, a rhynchonelliformean brachiopod, which possesses distinct metamorphosis from planktonic larvae to sessile juveniles. During premetamorphic development, T. transversa does not exhibit spatial collinearity and several of its Hox genes are recruited for the morphogenesis of novel structures. In our study, we determined the expression of Hox genes in postmetamorphic juveniles of T. transversa in order to examine metamorphosis-related changes of expression patterns and to test whether Hox genes are expressed in the spatially collinear way in the postmetamorphic juveniles. Results Hox genes are expressed in a spatially non-collinear manner in juveniles, generally showing similar patterns as ones observed in competent larvae: genes labial and post1 are expressed in chaetae-related structures, sex combs reduced in the shell-forming epithelium, whereas lox5 and lox4 in dorso-posterior epidermis. After metamorphosis, expression of genes proboscipedia, hox3, deformed and antennapedia becomes restricted to, respectively, shell musculature, prospective hinge rudiments and pedicle musculature and epidermis. Conclusions All developmental stages of T. transversa, including postmetamorphic juveniles, exhibit a spatial non-collinear Hox genes expression with only minor changes observed between pre- and postmetamorphic stages. Our results are concordant with morphological observation that metamorphosis in rhynchonelliformean brachiopods, despite being rapid, is rather gradual. The most drastic changes in Hox gene expression patterns observed during metamorphosis could be explained by the inversion of the mantle lobe, which relocates some of the more posterior larval structures into the anterior edge of the juveniles. Co-option of Hox genes for the morphogenesis of novel structures is even more pronounced in postmetamorphic brachiopods when compared to larvae. Date A point or period of time associated with an event in the lifecycle of the resource 2019 Subject The topic of the resource Metamorphosis, Hox gene collinearity, Indirect development, morphology, Spiralia, Lophophorata Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/s13227-018-0114-1 Source A related resource from which the described resource is derived EvoDevo Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Evolution Language A language of the resource EN https://www.socictopen.socict.org/files/original/ab3887c26bf5aca3cb867ede5c14ac9b.pdf 933a8a32089dfcc79c32981aaeba7d0c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Novel coronavirus (2019-nCoV) update: What we know and what is unknown Creator An entity primarily responsible for making the resource Folorunso Oludayo Fasina Date A point or period of time associated with an event in the lifecycle of the resource 2020 Identifier An unambiguous reference to the resource within a given context DOI: 10.4103/1995-7645.277795 Source A related resource from which the described resource is derived Asian Pacific Journal of Tropical Medicine Publisher An entity responsible for making the resource available Wolters Kluwer Medknow Publications Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Arctic medicine. Tropical medicine Language A language of the resource EN https://www.socictopen.socict.org/files/original/436798aad8c7401ce6b7af80fe3272f9.pdf 4d69608e6118bc67f6eb55773f7c89a4 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Comprehensive Genomic Characterization Analysis of lncRNAs in Cells With Porcine Delta Coronavirus Infection Creator An entity primarily responsible for making the resource Junli Liu, Fangfang Wang, Liuyang Du, Juan Li, Tianqi Yu, Yulan Jin, Yan Yan, Ji-Yong Zhou, Jin-Yan Gu Description An account of the resource Porcine delta coronavirus (PDCoV) is a novel emerging enterocytetropic virus causing diarrhea, vomiting, dehydration, and mortality in suckling piglets. Long non-coding RNAs (lncRNAs) are known to be important regulators during virus infection. Here, we describe a comprehensive transcriptome profile of lncRNA in PDCoV-infected swine testicular (ST) cells. In total, 1,308 annotated and 1,190 novel lncRNA candidate sequences were identified. Gene Ontology (GO) and Kyoto Encyclopedia of Genes and Genomes (KEGG) analysis revealed that these lncRNAs might be involved in numerous biological processes. Clustering analysis of differentially expressed lncRNAs showed that 454 annotated and 376 novel lncRNAs were regulated after PDCoV infection. Furthermore, we constructed a lncRNA-protein-coding gene co-expression interaction network. The KEGG analysis of the co-expressed genes showed that these differentially expressed lncRNAs were enriched in pathways related to metabolism and TNF signaling. Our study provided comprehensive information about lncRNAs that would be a useful resource for studying the pathogenesis of and designing antiviral therapy for PDCoV infection. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource PDCoV infection, RNA-Seq, lncRNA, TNF, metabolic pathway Identifier An unambiguous reference to the resource within a given context DOI: 10.3389/fmicb.2019.03036 Source A related resource from which the described resource is derived Frontiers in Microbiology Publisher An entity responsible for making the resource available Frontiers Media S.A. Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Microbiology Language A language of the resource EN https://www.socictopen.socict.org/files/original/fe8221cba463d0de4d55b8d6d8973401.pdf 77a6eaa2facfb5e19ecf6bc7f29bb95c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus and ADEM Creator An entity primarily responsible for making the resource J. Gordon Millichap Description An account of the resource A boy aged 15 years with acute disseminated encephalomyelitis (ADEM) found to have human coronavirus (HCoV) in the cerebrospinal fluid (CSF) and nasopharynx is reported from the Children’s Hospital of Buffalo, SUNY at Buffalo, NY. Date A point or period of time associated with an event in the lifecycle of the resource 2004 Subject The topic of the resource human coronavirus, Acute disseminated encephalomyelitis, cerebrospinal fluid Identifier An unambiguous reference to the resource within a given context DOI: 10.15844/pedneurbriefs-18-1-2 Source A related resource from which the described resource is derived Pediatric Neurology Briefs Publisher An entity responsible for making the resource available Pediatric Neurology Briefs Publishers Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Pediatrics Language A language of the resource EN https://www.socictopen.socict.org/files/original/a22a69881c657454b85180c39dac736e.pdf 5e23a4f782e7bfa59b1cda2686ff33db Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Verification with the utility of an established rapid assessment of brain safety for newly developed vaccines Creator An entity primarily responsible for making the resource Gwangho Kim, Sun Shin Yi Description An account of the resource Abstract In the twenty-first century, high contagious infectious diseases such as SARS (Severe Acute Respiratory Syndrome), MERS (Middle East Respiratory Syndrome), FMD (Foot-and-Mouth Disease) and AI (Avian Influenza) have become very prevalent, causing treat harm to humans and animals in aspect of public health, and economical issues. The critical problem is that newly-reported infectious diseases that humans firstly experience are expected to continue to emerge, and these diseases will be spreading out rapidly. Therefore, rapid and safe supplies of effective vaccines are most pivotal to prevent the rapid prevalent of new infection, but international standards or assessing protocol the safety of urgent vaccines are not established well. In our previous study, since we established a module to assess the brain safety of urgent vaccines, therefore, it is necessary to verify that this established module for assessing brain safety could work effectively in commercially available two vaccines (one killed- and on live-vaccines). We compared the results of Evans blue (EB) assay and qPCR analysis by injection of two kinds of vaccines, PBS and Lipopolysaccharide (LPS) under the condition of the module previously reported. We confirmed that the brain safety test module for urgent vaccine we established is very reproducible. Therefore, it is believed that this vaccine safety testing method can be used to validate brain safety when prompt supply of a newly developed vaccines is needed. Date A point or period of time associated with an event in the lifecycle of the resource 2019 Subject The topic of the resource Brain, infectious disease, Public Health, rapid assessment, vaccine safety Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/s42826-019-0027-8 Source A related resource from which the described resource is derived Laboratory Animal Research Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Biology (General), Medicine (General) Language A language of the resource EN https://www.socictopen.socict.org/files/original/37feaa77cd2d31a433ef7cb74126803b.pdf a84ade1f7033aee7971748f0c2fe94a2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Therapeutic strategies in an outbreak scenario to treat the novel coronavirus originating in Wuhan, China [version 2; peer review: 2 approved] Creator An entity primarily responsible for making the resource Robert L. Kruse Description An account of the resource A novel coronavirus (2019-nCoV) originating in Wuhan, China presents a potential respiratory viral pandemic to the world population. Current efforts are focused on containment and quarantine of infected individuals. Ultimately, the outbreak could be controlled with a protective vaccine to prevent 2019-nCoV infection. While vaccine research should be pursued intensely, there exists today no therapy to treat 2019-nCoV upon infection, despite an urgent need to find options to help these patients and preclude potential death. Herein, I review the potential options to treat 2019-nCoV in patients, with an emphasis on the necessity for speed and timeliness in developing new and effective therapies in this outbreak. I consider the options of drug repurposing, developing neutralizing monoclonal antibody therapy, and an oligonucleotide strategy targeting the viral RNA genome, emphasizing the promise and pitfalls of these approaches. Finally, I advocate for the fastest strategy to develop a treatment now, which could be resistant to any mutations the virus may have in the future. The proposal is a biologic that blocks 2019-nCoV entry using a soluble version of the viral receptor, angiotensin-converting enzyme 2 (ACE2), fused to an immunoglobulin Fc domain (ACE2-Fc), providing a neutralizing antibody with maximal breath to avoid any viral escape, while also helping to recruit the immune system to build lasting immunity. The ACE2-Fc therapy would also supplement decreased ACE2 levels in the lungs during infection, thereby directly treating acute respiratory distress pathophysiology as a third mechanism of action. The sequence of the ACE2-Fc protein is provided to investigators, allowing its possible use in recombinant protein expression systems to start producing drug today to treat patients under compassionate use, while formal clinical trials are later undertaken. Such a treatment could help infected patients before a protective vaccine is developed and widely available in the coming months to year(s). Date A point or period of time associated with an event in the lifecycle of the resource 2020 Identifier An unambiguous reference to the resource within a given context DOI: 10.12688/f1000research.22211.2 Source A related resource from which the described resource is derived F1000Research Publisher An entity responsible for making the resource available F1000 Research Ltd Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Biology (General), Medicine Language A language of the resource EN https://www.socictopen.socict.org/files/original/b0bb447aef77d871aeffdc7d076375f1.pdf c3d6aabd4edb35b181220fed340519a2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource A mathematical model for simulating the phase-based transmissibility of a novel coronavirus Creator An entity primarily responsible for making the resource Tian-Mu Chen, Jia Rui, Qiu-Peng Wang, Ze-yu Zhao, Jing-an Cui, Ling Yin Description An account of the resource Abstract Background As reported by the World Health Organization, a novel coronavirus (2019-nCoV) was identified as the causative virus of Wuhan pneumonia of unknown etiology by Chinese authorities on 7 January, 2020. The virus was named as severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) by International Committee on Taxonomy of Viruses on 11 February, 2020. This study aimed to develop a mathematical model for calculating the transmissibility of the virus. Methods In this study, we developed a Bats-Hosts-Reservoir-People transmission network model for simulating the potential transmission from the infection source (probably be bats) to the human infection. Since the Bats-Hosts-Reservoir network was hard to explore clearly and public concerns were focusing on the transmission from Huanan Seafood Wholesale Market (reservoir) to people, we simplified the model as Reservoir-People (RP) transmission network model. The next generation matrix approach was adopted to calculate the basic reproduction number (R 0) from the RP model to assess the transmissibility of the SARS-CoV-2. Results The value of R 0 was estimated of 2.30 from reservoir to person and 3.58 from person to person which means that the expected number of secondary infections that result from introducing a single infected individual into an otherwise susceptible population was 3.58. Conclusions Our model showed that the transmissibility of SARS-CoV-2 was higher than the Middle East respiratory syndrome in the Middle East countries, similar to severe acute respiratory syndrome, but lower than MERS in the Republic of Korea. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource novel coronavirus, mathematical model, Basic reproduction number, next generation matrix, transmissibility Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/s40249-020-00640-3 Source A related resource from which the described resource is derived Infectious Diseases of Poverty Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Public aspects of medicine, Infectious and parasitic diseases Language A language of the resource EN https://www.socictopen.socict.org/files/original/1224c0ac82fb3dc1bb70511f7866e8ad.pdf dd97218e049ad38a230dc902adf8a728 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Adverse drug reactions associated with six commonly used antiepileptic drugs in southern China from 2003 to 2015 Creator An entity primarily responsible for making the resource Yanru Du, Jiahe Lin, Jingzan Shen, Siqi Ding, Mengqian Ye, Li Wang, Yi Wang, Xin-Shi Wang, Niange Xia, Rong-Yuan Zheng, Hong Chen, Hui-qin Xu Description An account of the resource Abstract Background This active, open observational study aimed to investigate adverse drug reactions (ADRs) associated with six commonly used antiepileptic drugs (AEDs) in southern Chinese outpatients with epilepsy from 2003 to 2015. Methods The Wenzhou Epilepsy Follow-Up Registry Database (WEFURD) was established by a single epilepsy center in China in January 2003 to record AED efficacy and the associated ADRs by registered outpatients diagnosed with epilepsy. We reviewed the data of outpatients who had only taken one or more of six commonly used AEDs, namely, carbamazepine (CBZ), valproate (VPA), lamotrigine (LTG), oxcarbazepine (OXC), topiramate (TPM) and levetiracetam (LEV), and were registered in the WEFURD between 2003 and 2015. We evaluated the ADRs caused by the single or combined use of the above six specific AEDs based on the WHO-UMC scale. The data of the ADRs were categorized by age, sex, number of AEDs related to ADRs, medications, seriousness of ADRs, causality levels of the WHO-UMC scale and system organ class (SOC). The unit of analysis was one ADR. Results A total of 3069 epilepsy outpatients (1807 outpatients with 5049 eligible ADRs and 1262 outpatients without ADRs) were included. The overall ADR rate was 58.88% (1807/3069). An average of 2.79 ADRs (5049/1807) occurred per patient with an ADR; 53.8% of the 5049 ADRs were recorded in females, and 50.4% were caused by monotherapy. Of the ADRs, 10.6% (537/5049) were severe adverse reactions (SARs), including 34 serious adverse effects (SAEs). The SAR rates caused by one, two and three or more AEDs were 9.9, 10.0 and 19.6%, respectively (p  Date A point or period of time associated with an event in the lifecycle of the resource 2019 Subject The topic of the resource adverse drug reactions, Antiepileptic drug, Severe adverse reactions, China Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/s40360-019-0285-y Source A related resource from which the described resource is derived BMC Pharmacology and Toxicology Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Therapeutics. Pharmacology, Toxicology. Poisons Language A language of the resource EN https://www.socictopen.socict.org/files/original/f3b527c2948e3c036945b8ba68701f31.pdf 04e16e0cf6e9777c1dbbe79eedba87e3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Incubation Period and Other Epidemiological Characteristics of 2019 Novel Coronavirus Infections with Right Truncation: A Statistical Analysis of Publicly Available Case Data Creator An entity primarily responsible for making the resource Natalie M. Linton, Tetsuro Kobayashi, Yichi Yang, Katsuma Hayashi, Andrei R. Akhmetzhanov, Sung-Mok Jung, Baoyin Yuan, Ryo Kinoshita, Hiroshi Nishiura Description An account of the resource The geographic spread of 2019 novel coronavirus (COVID-19) infections from the epicenter of Wuhan, China, has provided an opportunity to study the natural history of the recently emerged virus. Using publicly available event-date data from the ongoing epidemic, the present study investigated the incubation period and other time intervals that govern the epidemiological dynamics of COVID-19 infections. Our results show that the incubation period falls within the range of 2−14 days with 95% confidence and has a mean of around 5 days when approximated using the best-fit lognormal distribution. The mean time from illness onset to hospital admission (for treatment and/or isolation) was estimated at 3−4 days without truncation and at 5−9 days when right truncated. Based on the 95th percentile estimate of the incubation period, we recommend that the length of quarantine should be at least 14 days. The median time delay of 13 days from illness onset to death (17 days with right truncation) should be considered when estimating the COVID-19 case fatality risk. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource Epidemiology, Incubation period, virus, distribution, emerging infectious diseases Identifier An unambiguous reference to the resource within a given context DOI: 10.3390/jcm9020538 Source A related resource from which the described resource is derived Journal of Clinical Medicine Publisher An entity responsible for making the resource available MDPI AG Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Medicine Language A language of the resource EN https://www.socictopen.socict.org/files/original/ea4fc5e3e85821bdca575c2a8fe8007c.pdf 3ca53eceb43280c94b41379f26bca163 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors that Influence Tax Compliance of SMEs in South Africa Creator An entity primarily responsible for making the resource Yergenthren Naicker, Rajendra Rajaram Description An account of the resource Small and medium enterprises play an important role for South Africa. They serve as avehicle in creating jobs for local communities. KwaZulu Natal is the second largest province in thecountry and the necessity of developing sustainable small and medium businesses cannot beoveremphasized. The South African government has identified and prioritized the development of smallbusinesses as one of their strategic objectives. Despite the importance of these businesses for thecountry and province, there are many challenges that these businesses face. One of the most onerousand time-consuming challenges is ensuring tax compliance. Tax compliance is defined as thepreparation, submission and payment of taxes due within the specified time periods. In order to achievethe objectives set out by government, it is necessary that the tax systems for small businesses be efficientand simplified in order to meet the needs of the sector.The research has been undertaken to firstlydetermine which taxes are most complex for SMEs and secondly to determine which factors and costsare most significant in ensuring tax compliance. A questionnaire was sent to eighty five small businessowners to determine which taxes are most complex and what challenges and costs are most excessive.The findings from this study reveal that VAT is the most complex tax for small businesses in SouthAfrica. Compliance with VAT is the most costly and challenging and the time spent on compliance byowners is perceived to be the most excessive cost incurred in ensuring tax compliance. Date A point or period of time associated with an event in the lifecycle of the resource 2018 Subject The topic of the resource smes; sars; tax compliance; value added taxation Identifier An unambiguous reference to the resource within a given context DOI: Source A related resource from which the described resource is derived Acta Universitatis Danubius: Administratio Publisher An entity responsible for making the resource available Danubius University Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Political institutions and public administration (General) Language A language of the resource EN, FR