Results 211 to 220 of about 1,527,672 (324)

Tight Approximation and Kernelization Bounds for Vertex-Disjoint Shortest Paths. [PDF]

Theory Comput Syst
Bentert M, Fomin FV, Golovach PA.
europepmc   +1 more source

Using Financial Accounting Information to Estimate the Income Shifting of US Multinationals Utilisation des renseignements comptables pour estimer le transfert de revenus des multinationales américaines

Contemporary Accounting Research, EarlyView.
ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng, Robert Hills, Kevin S. Markle   +2 more
wiley   +1 more source

Aging, Cognitive Efficiency, and Lifelong Learning: Impacts on Simple and Complex Sentence Production During Storytelling. [PDF]

Brain Sci
D'Ortenzio S, Petriglia F, Gasparotto G, Andreetta S, Gobbo M, Marini A.   +5 more
europepmc   +1 more source

Embedded commands: The that-clause, infinitival clause and gerundive clause complements

Embedded commands: The that-clause, infinitival clause and gerundive clause complements
9 ...
openaire   +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

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 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

Extrinsic Trust as a Contractual Framework for Accountable AI in Health Care: Viewpoint. [PDF]

J Med Internet Res
Kelly A.
europepmc   +1 more source

The Royal Commission on the Constitution, 1927–1929

Australian Journal of Politics &History, EarlyView.
ABSTRACT The Royal Commission on the Constitution (1927–1929) is a little‐remembered event in Australian political, policy and legal history, which produced—in the words of the constitutional law scholar Geoffrey Sawer—‘a useful student's textbook and a minor alteration in the Judiciary Act’.
Carolyn Holbrook
wiley   +1 more source