Results 131 to 140 of about 669 (248)
Learning From 25 Years of Changes in Business Tax Policy
Public Budgeting &Finance, EarlyView.Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
Transparency or Access? E‐Procurement's Two Paths to Integrity: Evidence From Italy
Regulation &Governance, EarlyView.ABSTRACT This paper examines whether e‐procurement adoption is associated with procedural competition and transparency, two core components of procurement integrity. Using award‐level microdata for Italian regional contracting authorities (2019–2023), we analyze a period preceding the legal obligation of full‐cycle digital procurement, when the use of ...
Giuseppe Lucio Gaeta +2 more
wiley +1 more source
The combination of Hebbian and predictive plasticity learns invariant object representations in deep sensory networks. [PDF]
Nat Neurosci, 2023 Halvagal MS, Zenke F.
europepmc +1 more source
Regulation &Governance, EarlyView.ABSTRACT Voluntary sustainability standards (VSS)—such as Fairtrade International and the Forest Stewardship Council—aim to improve sustainability in global supply chains by setting high social and environmental standards and certifying businesses that adopt them.
Elizabeth A. Bennett
wiley +1 more source
Synthetic securitization in the accounting: the peculiarities and the national experienc
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 In the dynamic development of the financial market and the economy as a whole is one of the Securitisation innovative tools to attract additional funding, increased liquidity, diversification of assets and minimize risks in financial markets.
O.P. Driga
doaj
Scandinavian Journal of Psychology, EarlyView.ABSTRACT Childhood bullying victimization experiences contribute to higher levels of loneliness in adulthood, but the mechanism underlying this relation is unclear. Potentially, individual differences in emotion regulation may underlie the relation between childhood bullying victimization and adult loneliness.
Madeline A. Komar +4 more
wiley +1 more source
Beyond Owning‐Renting Dichotomy: Owner‐Renting in Urban China
Tijdschrift voor Economische en Sociale Geografie, EarlyView.Abstract This paper examines owner‐renters, households that rent their current residence while owning property elsewhere, using data from the 2013 and 2019 China Household Finance Survey. It explores how household characteristics influence owner‐renting and the drivers of this phenomenon.
Jinqiao Long +3 more
wiley +1 more source
Investigating the determinants of corporate bond credit spreads in the euro area
, 2023 Letta S, Mirante P.
europepmc +1 more source
How to Match Cognitive Model Predictions With EEG Data
Topics in Cognitive Science, EarlyView.Abstract Reliably identifying relevant brain areas implicated by the simulated activity from cognitive models is still an unsolved problem for cognitive modeling, particularly when matching model output with human electroencephalography (EEG) data. We propose a new method involving postprocessing of ACT‐R module activity and clustered EEG component ...
Kai Preuss +3 more
wiley +1 more source
The Impact of Russia–Ukraine War in Maritime Data
The World Economy, EarlyView.ABSTRACT This study analyses weekly port calls from 2019 to 2026 to evaluate the Russia–Ukraine war's impact on maritime trade. The data reveals clear structural shifts that Ukrainian traffic moved from high‐risk areas like Odesa to safer Danube River ports.
Daiki Sera, Kenmei Tsubota, Yujiro Wada
wiley +1 more source