Results 131 to 140 of about 20,511 (252)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

Taxonomic and functional diversity of noctuoid moths in a Mediterranean coastal area: implications for dune conservation in a long‐term ecological research eLTER site

open access: yesInsect Science, EarlyView.
This study investigates the taxonomic and functional diversity of noctuoid moths in a protected coastal dune system in Central Italy, revealing strong ecological associations between moth assemblages and dune zonation. Differences in species composition and trait attributes, along with the presence of habitat‐exclusive species, highlight the role of ...
Micaela del Valle Rasino   +5 more
wiley   +1 more source

Croatian Accession to the European Union: Facing the Challenges of Negotiations [PDF]

open access: yes
This chapter summarizes the findings of the three year long project of monitoring Croatia’s preparations for EU accession, if and when it comes, performed by a group of Croatian researchers.
Katarina Ott, Katarina Ott
core  

Why do people cooperate with the police and criminal courts? A test of procedural justice theory in 30 countries

open access: yesCriminology, EarlyView.
Abstract This article presents a cross‐national test of the portability of procedural justice theory (PJT). Drawing on nationally representative survey data from 30 diverse social, political, and legal contexts across Europe and beyond, we find that the theory travels well across national borders and that its psychological purchase is particularly ...
Jonathan Jackson   +3 more
wiley   +1 more source

Market orientation and national homicide rates

open access: yesCriminology, EarlyView.
Abstract We studied the influence of market orientation on national homicide rates. Multiple theoretical traditions equate the development and dominance of markets with higher crime rates. Some traditional sociological theoretical claims, however, suggest market expansion should reduce violence.
William Alex Pridemore, Meghan L. Rogers
wiley   +1 more source

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