Results 221 to 230 of about 613,995 (289)

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Psychosocial Determinants Among Hospital and Primary Healthcare Professionals Towards Cancer and Cancer Patients in Croatia. [PDF]

open access: yesJ Clin Med
Kotromanovic D   +9 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

Characterisation of the Mesial Root and Middle Mesial Canal Morphology in Mandibular First Molars: An Ex Vivo Micro‐CT Study

open access: yesAustralian Endodontic Journal, EarlyView.
ABSTRACT This ex vivo study characterised the mesial root morphology of mandibular first molars with a middle mesial canal (MMC) using micro‐CT. Among 469 scanned molars, 42 (8.96%) presented an MMC. Morphological parameters analysed included canal configuration, chamber orifice features, dentine thickness, isthmus type, and aspect ratio.
Nuno Rodrigues dos Santos   +3 more
wiley   +1 more source

Future projection of habitat suitability and potential distribution of main European cereal bugs using MaxEnt modelling

open access: yesAgricultural and Forest Entomology, EarlyView.
Global climate change will modify the distribution areas of important cereal bugs by changing environmental conditions. Information on their dispersal possibilities can help to clarify their future economic importance and damage potential. In this study, we modelled the current potential and future distribution of four important pests by using the ...
Szilvia Gibicsár   +2 more
wiley   +1 more source

Feasibility of a 50% Dosing Interval Extension of Anti-IL-5 Biologics in Patients with Severe Asthma in Clinical Remission: A Real-World Validation Study. [PDF]

open access: yesJ Asthma Allergy
Vergles M   +7 more
europepmc   +1 more source

Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia

open access: yesAustralian Journal of Politics &History, EarlyView.
This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley   +1 more source

Home - About - Disclaimer - Privacy