Results 191 to 200 of about 1,048,779 (302)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

When machines invent: How AI shapes patent litigation outcomes

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley   +1 more source

Can topical coconut oil reduce late-onset sepsis in extremely preterm infants? A pragmatic cluster-randomised controlled trial protocol. [PDF]

open access: yesBMJ Open
Strunk T   +9 more
europepmc   +1 more source

Does the total consumption model apply to cannabis use?

open access: yesAddiction, EarlyView.
Abstract Aims To test whether the total consumption model and its extension, the theory of collectivity, apply to adolescent cannabis use. We estimated: (1) whether the distribution of cannabis use frequency was stable over time; (2) whether changes in average cannabis use were mirrored across consumption quantiles; and (3) whether higher average use ...
Thor Norström, Håkan Leifman
wiley   +1 more source

Venous Thrombogenesis and Cervical Cancer: Plasma MicroRNAs as Prognostic Indicators of Tumor Behavior. [PDF]

open access: yesInt J Mol Sci
Costa MT   +8 more
europepmc   +1 more source

Age period cohort trends in alcohol treatment episodes across Australia from 2003 to 2022

open access: yesAddiction, EarlyView.
Abstract Aims To measure trends in alcohol treatment episodes in Australia, disaggregated by age, period and birth cohort. Design and setting Age, period, cohort modelling with restricted cubic splines, using Australian alcohol treatment administrative data from July 2002 to June 2022.
Wing See Yuen   +13 more
wiley   +1 more source

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