Results 71 to 80 of about 36,200 (183)

Note on tax enforcement and transfer pricing manipulation [PDF]

, 2015
This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting.
Rathke, Alex Augusto Timm
core   +1 more source

Behavior of Evacuees on Upper‐Level Walkways After Building Evacuation due to Fire: Design Implications From a Virtual Reality Study on Spatial Configuration, Density, and Influence of Other Evacuees' Route Choice

JAPAN ARCHITECTURAL REVIEW, Volume 9, Issue 1, January–December 2026.
Experiments using virtual reality revealed that evacuees exhibit dual tendencies: moving directly away from the fire‐origin building or avoiding congested routes. The spatial layout significantly affects route choice and congestion patterns, with equilibrium choice rates emerging when many evacuees favor a specific path.
Yoshikazu Minegishi
wiley   +1 more source

Long‐Term Trends in Parkinson's Disease and Associated Mental Health Disorders: Insights From the CDC WONDER Database, 1999–2023

Brain and Behavior, Volume 16, Issue 1, January 2026.
ABSTRACT Background The U.S. population is aging with an increasing burden of Parkinson's disease (PD) and its frequent co‐occurring mental health disorders. However, mortality trends related to PD and these comorbid mental health disorders among older adults remain understudied.
Taha Alam, Waqas Burney, Sohaima Kamal, Ahmad Kamal, Iman Osman Abufatima, Umair Ali, Muhammad Mukhlis, Aneezeh Khatri, Norina Usman, Noorulain Aqeel, Mohammed Shahabuddin Mollah, Muhammad Shaheer Bin Faheem   +11 more
wiley   +1 more source

Industry 4.0 as the Driving Force of SME Internationalisation: A Case of Lithuania

Economics and Business, 2019
Small and medium-sized enterprises (SMEs) are assumed to be one of the key contributors to the country’s economic growth and social welfare. Thus, their internationalisation appears to be inevitable considering how globalisation processes have changed ...
Kovaitė Kristina, Šūmakaris Paulius, Stankevičienė Jelena, Korsakienė Renata   +3 more
doaj   +1 more source

Static axisymmetric spacetimes with non-generic world-line SUSY

, 1994
The conditions for the existence of Killing-Yano tensors, which are closely related to the appearance of non-generic world-line SUSY, are presented for static axisymmetric spacetimes.
A. Papapetrou, B. Carter, B. Carter, B. Carter, G.W. Gibbons, M. Walker, Masayuki Tanimoto, R. Penrose, S. Chandrasekhar, W. Dietz, W. Dietz, W. Kinnersley   +11 more
core   +1 more source

Harvesting Value! Exploring How Climate‐Smart Agriculture Practices Change Farm Business Models in Europe

Business Strategy and the Environment, Volume 35, Issue 1, Page 777-789, January 2026.
ABSTRACT Climate‐smart agriculture (CSA) is essential for sustainable farming. However, the adaptation of farm business models (BM) for widespread CSA implementation in Europe remains underexplored. This article investigates how CSA practices change or innovate farm BMs.
Christopher Galgo Jr., Gohar Isakhanyan, Jos Bijman, Verena Otter, Marilena Gemtou   +4 more
wiley   +1 more source

Domestic Debt and Economic Growth in Nigeria: An ARDL Bounds Test Approach

Economics and Business, 2019
The study examines the long-run relationship between domestic debt and the fiscal policy of economic growth in Nigeria in the period from 1981 to 2013 owing to government reforms in the financial system, particularly due to the establishment of the Debt ...
Ibrahim Ayuba K., Khan Shazida Mohd
doaj   +1 more source

Global sourcing, firm size and export survival

Economics: Journal Articles, 2020
This paper investigates how firm size and global sourcing affect the export surviving probabilities. By using data on export and import transactions disaggregated by destination/origin for the entire Danish manufacturing firms between the period 1995 ...
Bandick Roger
doaj   +1 more source

First Kepler results on compact pulsators VIII: Mode identifications via period spacings in $g-$mode pulsating Subdwarf B stars

, 2011
We investigate the possibility of nearly-equally spaced periods in 13 hot subdwarf B (sdB) stars observed with the Kepler spacecraft and one observed with CoRoT. Asymptotic limits for gravity (g-)mode pulsations provide relationships between equal period
A. Baran, A. C. Quint, Aerts, Baran, Baran, Baran, Borucki, C. Allen, C. K. Middour, C. Rodríguez-López, Chakravarti, Charpinet, Charpinet, Charpinet, Costa, Degroote, Dziembowski, E. S. Johnson, Fontaine, Green, H. Kjeldsen, Hu, J. Christensen-Dalsgaard, J. L. Provencal, J. Telting, Jeffery, Jenkins, Kawaler, Kawaler, Kawaler, Kawaler, Kilkenny, Koch, Ledeoux, M. D. Reed, Montgomery, Prsa, R. H. Østensen, Reed, Reed, Reed, Reed, Reed, S. Charpinet, S. D. Kawaler, S. E. Thompson, S. J. O'Toole, Schuh, Smeyers, Tassoul, Telting, Telting, Théado, Unno, van Grootel, Winget, Østensen, Østensen, Østensen, Østensen, Østensen   +60 more
core   +1 more source

Revisiting Cu(I)‐Dppm Chemistry: Bright Thermally Activated Delayed Fluorescence Luminescence, Anion Dependance, Mechanochromism, and Singlet Oxygen Generation of a Dinuclear Cu(I) Homoleptic Complex

ChemistryEurope, Volume 4, Issue 1, January 2026.
A one‐step synthesis of luminescent homoleptic Cu(I) bimetallic complexes from available reagents affords structurally simple assemblies displaying thermally activated delayed fluorescence with high solid‐state quantum yields and mechanochromic luminescence. Counter‐anion's nature and crystal packing tunes emission colors and stimuli responses.
Chendong Xu, Adrien Schlachter, Jana Schiller, Vincent Delmas, Marsel Z. Shafikov, Alex Man‐Hei Yip, Justin Shum, Guillaume Calvez, Kenneth Kam‐Wing Lo, Hartmut Yersin, Karine Costuas, Manfred Scheer, Christophe Lescop   +12 more
wiley   +1 more source