Results 121 to 130 of about 191 (185)
Arabian Archaeology and Epigraphy, EarlyView.ABSTRACT Between 2018 and 2021, the Identification and Documentation of Immovable Heritage Assets (IDIHA) Project recorded over 19,000 rock art panels in the AlUla (al‐‘Ulā) region of north‐western Saudi Arabia. This study presents a chronological assessment of the corpus, drawing on superimpositions, datable motifs, inscriptions, and varnish formation,
Maria Guagnin +3 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Development of combined hypersonic test facility for aerothermodynamic testing. [PDF]
PLoS OneYang S, Choi I, Park G.
europepmc +1 more source
Bodies of cunicularity in supersonic flow
A research report submitted in fulfillment of the requirements for the Doctor of Philosophy, In the Faculty of Engineering and the Built Environment , School of Mechanical, Industrial and Aeronautical Engineering, University of the Witwatersrand ...
Myburgh, Sabrina Gabrielle
core
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Trade and FDI Policies in an Interdependent World: Lessons From East Asia
Asian Economic Policy Review, EarlyView.ABSTRACT In this article, we examine the spillover effects of trade and FDI policy changes on countries that are not directly involved—that is third markets. Specifically, we investigate this issue using two cases: anti‐dumping tariffs imposed on Chinese exports and China's relaxation of restrictions on inward FDI.
Cheng Chen, Zhang Chen, Chang Sun
wiley +1 more source
Hydrodynamic Performance Enhancement of Torpedo-Shaped Underwater Gliders Using Numerical Techniques. [PDF]
F1000ResK SP, G S.
europepmc +1 more source
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This paper examines whether Korea's COVID‐19 credit support programs generated spillover effects on bank lending to riskier firms. While banks extended relatively more credit to riskier eligible SMEs during the policy period (2020), lending to riskier non‐eligible firms also increased in the post‐policy period (2021–2022), indicating a ...
Munbak Choe, Joon Chae
wiley +1 more source
The Outsiders: Principled Withdrawal, Whiteness, and Power in the Los Angeles Food Justice Movement
American Anthropologist, EarlyView.ABSTRACT This article draws on understandings of whiteness and the misconstrual of South Central Los Angeles to analyze the power dynamics between “outsider” activists and residents of South Central as they worked toward a more equitable food system.
Hanna Garth
wiley +1 more source