Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, Volume 64, Issue 4, Page 1515-1563, September 2026.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
Executive budget. Book 1 : fiscal years ...
Biennial; Print began in 1977.; Description based on: 2004/2005 issue.; Harvested from the web on 2/10 ...
Ohio.Office of Budget and Management. +1 more
core
Budget plan State Ethics Commission Fiscal Year 2012-13
, 2011 The South Carolina State Ethics Commission submitted to the South Carolina Budget and Control Board, Office of State Budget an annual budget plan with summary of agency's request, program revision request, capital or non-recurring requests, and/or ...
South Carolina Budget and Control Board, Office of State Budget
core +1 more source
European Journal of Education, Volume 61, Issue 3, September 2026.ABSTRACT In this paper we draw on complex adaptive systems (CAS) theory to explore how changing systems of teacher education constrain attempts to introduce expanded sexuality education curricula. We report findings from a mixed methods study of teacher educators' perceptions of their provision in relation to England's statutory Relationships, Sex and ...
Joshua Heyes, Pujitha Kanakam
wiley +1 more source
Tipping Points in Bacterial Richness Amplify Extracellular Enzyme Activities in Northern Peatlands
Global Change Biology, Volume 32, Issue 9, September 2026.Using a trans‐Holarctic survey in Sphagnum‐dominated peatlands, we identify a critical bacterial biodiversity threshold. Below this threshold, ecosystem function shifts, increasing enzyme activities by 60%, potentially accelerating carbon turnover. This weakens the peatland carbon sink, emphasizing the need to safeguard diversity.
Vincent E. J. Jassey +75 more
wiley +1 more source
Unpacking Resilience in Public Administration: Insights From a Meta‐Narrative Review
Public Administration Review, Volume 86, Issue 5, Page 1235-1254, September/October 2026.ABSTRACT Increasing environmental complexity and uncertainty have made organizational resilience a key concern in public administration. Yet its inherent ambiguity calls for a systematic examination of its conceptualizations, operationalizations, and applications. This meta‐narrative review synthesizes 49 studies, advancing the discourse by identifying
Jixiang Li, Shui‐Yan Tang, Bo Wen
wiley +1 more source
Agency budget plan Office of the State Auditor Fiscal Year 2014-15
, 2014 The South Carolina Office of the State Auditor submitted to the South Carolina Budget and Control Board, Office of State Budget an annual budget plan with summary of agency's request, program revision request, capital or non-recurring requests, and/or ...
South Carolina Budget and Control Board, Office of State Budget
core +1 more source
Refugees and diaspora nationalism: national activists in Estonian settlements in Siberia and non-territorial autonomy between 1917 and 1920. [PDF]
J Balt Stud, 2023 Aava T.
europepmc +1 more source
Acidification by nitrogen metabolism triggers extracellular biopolymer production in an oleaginous yeast. [PDF]
Appl Environ MicrobiolSepúlveda Del Rio Hamacek H +12 more
europepmc +2 more sources
Satellite mapping exposes global inequities in lake water quality across 145 countries. [PDF]
Natl Sci RevShen M +11 more
europepmc +1 more source