Results 211 to 220 of about 145,237 (363)

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

Genetic and phenotypic variation in wood tiger moths from the Caucasus: insights into male warning color variation

open access: yesInsect Science, EarlyView.
Coloration serves several fitness‐related functions, including thermoregulation, immunity, social signaling, sexual selection, and predator avoidance. Consequently, color polymorphism can have a significant impact on a species’ interactions with its environment, including its relationships with predators, prey, and potential mates. The wood tiger moth (
Juan A. Galarza   +9 more
wiley   +1 more source

Factors affecting development and overwintering of second generation Colorado Potato Beetle (Coleoptera: Chrysomelidae) in Estonia in 2010 [PDF]

open access: bronze, 2013
K. Hiiesaar   +9 more
openalex   +1 more source

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

Home - About - Disclaimer - Privacy