Results 61 to 70 of about 217,854 (242)

International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]

open access: yes
While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis   +2 more
core  

Solid‐Phase Upcycling Toward the Production of Ultrahigh‐Loading Single‐Atom Catalysts

open access: yesAggregate, EarlyView.
Guided by AI‐driven big‐data analysis, this study reports a solid‐phase upcycling strategy to transform spent catalysts into ultrahigh‐loading single‐atom catalysts (SACs) with superior catalytic performance, addressing the critical imbalance between metal demand and resource conservation in catalysis.
Guanwu Lian   +13 more
wiley   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

A Note on Weak Double Dividends [PDF]

open access: yes
A weak double-dividend is the proposition that the welfare improvement from a tax reform, where environmental taxes are used to lower distorting taxes, must be greater than the welfare improvement from a reform where the environmental taxes are returned ...
Gilbert Metcalf   +2 more
core  

The Introduction of Extended Out‐of‐Home Care (OOHC) Until 21 Years in Australia: A Mapping of Policy, Legislation and Programs in Each Jurisdiction

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT It is increasingly recognised by global research that extending out‐of‐home care (OOHC) until at least 21 years of age is the policy reform most likely to advance improved outcomes for care leavers. In recent years, all eight Australian jurisdictions (States and Territories) have introduced forms of extended care programs.
Philip Mendes   +7 more
wiley   +1 more source

Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999 [PDF]

open access: yes
The purpose of this paper is to provide reasonable estimates for the welfare cost of environmental tax reform in the U.S. economy. Unlike most previous studies that empirically evaluate the deadweight cost of taxation, the model employed here considers ...
Seung-Rae Kim
core  

Intergenerational Family Relationships and Old‐Age Volunteering: The Perspectives of Older Chinese Immigrants in Greater Sydney, Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Embedded in the framework of intergenerational solidarity, this paper explores the interactions between older immigrants' participation in volunteering activities and intergenerational family relationships in the Chinese community in Sydney, Australia. The study investigates the effects of volunteering on the lives of older Chinese immigrants.
Bingqin Li   +5 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Untaxed and Taxed Entities in the Market for Commercial Real Estate [PDF]

open access: yes
This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. The standard advice to real estate investors is to avoid using entities that are subject to taxation (such as C corporations in the U.S.) and employ ...
John F. McDonald
core  

The Intersection of HIV and Migration: Conceptualising Quality of Life Among Asian‐Born Men Who Have Sex With Men Living With HIV in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman   +9 more
wiley   +1 more source

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