Results 221 to 230 of about 706,469 (293)

Governance absorption of volume-based procurement: study of dual-track implementation in a public hospital. [PDF]

Front Public Health
Gao L, Mao R, Xiong X, Xiong W, An X, Wen L.   +5 more
europepmc   +1 more source

Africa and the ‘New Washington Consensus’: Green Industrialisation Through a Rethink of International Economic Law Rules

Global Policy, EarlyView.
ABSTRACT This article examines how the New Washington Consensus is reshaping industrial policy and international economic law, with particular attention to the implications of unilateral climate‐related trade measures for African countries. Drawing on doctrinal and policy analyses of the European Union's Carbon Border Adjustment Mechanism, the United ...
Regis Y. Simo
wiley   +1 more source

The State-Before-Event Inference Emerges Across Tenses. [PDF]

Open Mind (Camb)
Marx E, Jardón N, Wittenberg E.
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Kinematics of Negative Headshake in Seven Sign Languages. [PDF]

Open Mind (Camb)
Kimmelman V, Bauer A, Börstell C, Bulla J, Sargano AB, Crettenand L, Figueiredo L, Kuder A, Lutzenberger H, Mihio D, Oomen M, Pfau R.   +11 more
europepmc   +1 more source

The Effect of Non‐US Tax Authority Monitoring on Income Shifting by Affiliates of US Multinationals: Evidence From EDGAR Search Activity L'efficacité de la surveillance exercée par les autorités fiscales étrangères sur le transfert de revenus des sociétés affiliées des multinationales états‐uniennes : données issues des recherches effectuées sur EDGAR

Contemporary Accounting Research, EarlyView.
ABSTRACT Governments worldwide are concerned that multinational enterprises (MNEs) shift profits across borders to avoid taxes. While prior research shows that home‐country tax enforcement can reduce tax avoidance, far less is known about whether foreign tax authorities (FTAs) can constrain income shifting by MNE affiliates.
Sabrina Chi, Anh V. Persson, Terry Shevlin, Oktay Urcan   +3 more
wiley   +1 more source

A dynamic interaction model of topic interest and written language fluency: an empirical study. [PDF]

Front Psychol
Li J, Jin F.
europepmc   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

A multivariate analysis of canonical and non-canonical uses of switch-reference markers in Mbyá narratives. [PDF]

Corpus Linguist Linguist Theory
Thomas G, Duarte G.
europepmc   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source