Results 161 to 170 of about 983 (285)

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

Preemptive Entry and Technology Diffusion: The Market for Drive‐In Theaters

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT This article studies entry preemption in new industries. We first test a key prediction of dynamic entry games: Entry preemption is most relevant in intermediate‐sized markets, where firms face highest uncertainty about future entry. Using US drive‐in theater market (1945–1957) data, we find robust evidence for this non‐monotonic relationship ...
Ricard Gil   +3 more
wiley   +1 more source

Growth of a Tessellation: Geometric rules for the Development of Stingray Skeletal Patterns. [PDF]

open access: yesAdv Sci (Weinh)
Yang B   +8 more
europepmc   +1 more source

Ecological examples of nonstationarity, nonlinearity and statistical interactions in dynamic structural equation models

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Ecologists are adapting structural causal modelling for spatial, phylogenetic and time‐series analysis. However, ecological extensions of path analysis and structural equation models (SEM) typically assume that interactions among variables are stationary, linear and additive, while ecological and evolutionary dynamics are often nonstationary ...
James T. Thorson, Kasper Kristensen
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino   +2 more
wiley   +1 more source

Exponential Functions with Base e in Growth Analysis and Deriving Them from Rotations of Axes of Time Described using Euler's Formula

open access: yes
This study sugegsts that Euler's formula including time as a variable [exp(it)=cos(t)+isin(t)] gives, through a series of π/2 rotations of axes of time [imaginary time (it) and real time(t)], exponential functions with base e [exp(t) and exp(-t)] used ...
イシワカ, レイコ   +28 more
core  

SDFs from Unoriented Point Clouds using Neural Variational Heat Distances

open access: yesComputer Graphics Forum, EarlyView.
We propose a novel variational approach for computing neural Signed Distance Fields (SDF) from unoriented point clouds. We first compute a small time step of heat flow (middle) and then use its gradient directions to solve for a neural SDF (right). Abstract We propose a novel variational approach for computing neural Signed Distance Fields (SDF) from ...
Samuel Weidemaier   +5 more
wiley   +1 more source

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