Results 211 to 220 of about 48,443 (268)
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &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
Addiction, EarlyView.Abstract Background and aims The intentional use of psychoactive substances to enhance sexual experiences, known as chemsex, is associated with human immunodeficiency virus (HIV) transmission, psychological distress and social isolation among gay, bisexual and other men who have sex with men (GBMSM).
Nikolay Lunchenkov +3 more
wiley +1 more source
Private Land Ownership: Tax or Socialize?
The American Journal of Economics and Sociology, EarlyView.ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley +1 more source
Henry George and Silvio Gesell: The Odd Couple
The American Journal of Economics and Sociology, EarlyView.ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley +1 more source
Allergy, EarlyView.ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier +221 more
wiley +1 more source
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Ethnic Relations: Estonians and Non-Estonians
Nationalities Papers, 1995As is generally known, the contemporary demographic situation in Estonia is fundamentally different from that of the prewar period. The autochthonous minorities who lived in the prewar Estonian Republic—Germans, Jews, Swedes, Finns, but also native Russians (living in the northern and southern areas of the Peipsi lake)—were lost after World War II ...
Marika Kirch, Aksel Kirch
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Hybrid Lemmatizer for Estonian
2014In this paper, we present a lemmatizer for the Estonian language, which employs a hybrid approach to handle both in- and out-of-vocabulary words. Our method uses only publicly available data and does not require any external tools such as a POS tagger. In the process of experimentation, we achieved the accuracy of 91%.
Alexander Tkachenko +2 more
openaire +1 more source
SynEst (Swedish-to-Estonian) Synthetic Estonian Parallel Corpus
Synthetic parallel corpus with original Swedish texts (from ParaCrawl v9: https://paracrawl.eu/) machine-translated into Estonian and filtered.openaire +1 more source