The valuation of tax shields induced by asset step-ups in corporate acquisitions [PDF]
We derive discount rates for depreciation and amortization tax shields resulting from asset step-ups in corporate mergers and acquisitions. By assigning all relevant sources of uncertainty for such kind of tax shields and by accounting for corporate debt
Groh, Alexander P., Henseleit, Christoph
core
The Role of Intellectual Virtues in the Practice of Humanistic Mental Health Counseling
The Journal of Humanistic Counseling, EarlyView.ABSTRACT The function of intellectual virtues as a foundation for the development of excellence in the humanistic practice of clinical mental health counseling is explored. First, the unique characteristics of intellectual virtues are described. Second, 10 specific intellectual virtues are identified and briefly defined.
Mark S. Gerig
wiley +1 more source
Predictors of Perceived Posttraumatic Growth and Depreciation as Outcomes of Experienced Discrimination. [PDF]
Behav Sci (Basel)Boals A +4 more
europepmc +1 more source
Technological Progress, Obsolescence and Depreciation [PDF]
We construct a vintage capital model à la Whelan (2002) with both exogenous embodied and disembodied technical progress, and variable utilization of each vintage.
Blanca, MARTINEZ +2 more
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Strategic Change, EarlyView.ABSTRACT This study examines how CEO narcissism shapes corporate diversification strategies, addressing gaps in upper echelon and agency theories. Using a sample of 388 CEOs across 319 firms, we find that narcissistic CEOs drive higher levels of overall corporate diversification but exhibit a strategic trade‐off: they strongly favor unrelated ...
Naima Lassoued, Imen Khanchel
wiley +1 more source
Cost-effectiveness analysis of different tracers (Patent Blue, Technetium-99 m, and Indocyanine Green) for Sentinel Lymph Node Biopsy procedure in breast cancer. [PDF]
Cost Eff Resour AllocDenardi D +5 more
europepmc +1 more source
Mathematical Methods in the Applied Sciences, EarlyView.ABSTRACT This study examines the combined impact of different thermal conductivity and viscosity on unsteady non‐Newtonian Casson fluid flow of incompressible, electrical conductivity in a porous vertical channel with convective cooling walls, uniform magnetic field, and constant pressure gradient.
A. S. Adeyemo +2 more
wiley +1 more source
Comparing production metrics and financial efficiency in production-limited dairy herds. [PDF]
JDS CommunChurch CR +4 more
europepmc +1 more source
Optimal Tax Depreciation under a Progressive Tax System [PDF]
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges ...
De Waegenaere, A.M.B. +2 more
core +1 more source
Populism and policy capacity: Evidence from an opposition municipality in Istanbul
Public Administration and Development, EarlyView.Abstract Despite achievements in its conceptual rigor, policy capacity still represents a relatively depoliticized concept that fails to sufficiently consider the ways in which politics plays a role in its creation, mobilization, or decay. This article seeks to contribute to this debate by investigating the impact of populism on policy capacity, the ...
Ebru Ertugal, Faik Gür, İnan Sevinç
wiley +1 more source