Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Apple leaf disease image recognition based on a modified rime optimization algorithm and ConvNeXt network. [PDF]
Qian J, Wei L.
europepmc +1 more source
ABSTRACT Understanding the environmental impact of food production is critical to promoting sustainable consumption patterns. This study explores the gap between consumers' perceived water footprint (PWF) and the actual water footprint (AWF) of selected agri‐food products in Italy, including crop‐ and animal‐based products. A survey conducted through a
Leonardo Agnusdei +3 more
wiley +1 more source
2b-RAD sequencing of Malus florentina populations reveals strong population structure and signals of balancing selection at disease resistance loci. [PDF]
Papp D +6 more
europepmc +1 more source
Local labor market frictions and platform‐based entrepreneurship
Abstract Research Summary Building on prior research about the heterogeneous impact of labor shocks on individuals' propensity to start businesses, we explore how local labor market frictions affect individuals' selection into platform‐based entrepreneurship.
Ruiqing Cao, Yifan Lyu
wiley +1 more source
Rethinking grapevine downy mildew management: opportunities to disrupt the sexual cycle of the pathogen as a preventive disease control strategy. [PDF]
Breen P, Poeydebat C, Delmotte F.
europepmc +1 more source
When creation and capture diverge: Why breakthrough inventions do not break through alike
Abstract Reserch Summary Breakthrough inventions are central to firms' competitive advantage, yet what constitutes a breakthrough remains unclear. We examine the relationship between technological quality (measured by forward citations) and economic value (measured by grant‐day abnormal stock‐returns) of patents. Using U.S. patents assigned to publicly
Giacomo Marchesini, Giovanni Valentini
wiley +1 more source
Mini review: Apple improvement, traditional approaches, biotechnology options, and regulatory considerations. [PDF]
Klocko AL.
europepmc +1 more source
Improving String Matching through Enhanced Hashing
ABSTRACT Background Hashing offers opportunities to tune string matching algorithms while enabling efficient data retrieval and pattern detection. Many of the best algorithms apply hashing. Objective We try to develop faster online algorithms for exact string matching.
Francesco Pio Marino, Jorma Tarhio
wiley +1 more source
SRC-YOLOv8n: a lightweight framework for fine-grained apple leaf disease detection with spatial detail preservation and multi-scale feature enhancement. [PDF]
Cui H +8 more
europepmc +1 more source

