Results 101 to 110 of about 2,453 (205)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal 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, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Commentary: Legitimising rest in critical care - moving nurse napping from hidden practice to safety protocol. [PDF]

J Res Nurs
Abou Hashish EAO.
europepmc   +1 more source

Western Balkans as the Frontline of Russian Hybrid Warfare

Global Policy, EarlyView.
ABSTRACT Hybrid warfare (HW) scholarship acknowledges the phenomenon's contextual and temporal specificity, yet its dominant conceptual framing has generated a literature largely centred on identifying and categorising hybrid activities. This focus has left the contextual vulnerabilities that enable hybrid threats (HTs) and shape an adversary's ...
Vesna Bojicic‐Dzelilovic
wiley   +1 more source

Processes for Developing Plain Language Versions of Guidelines Recommendations: A Scoping Review. [PDF]

J Eval Clin Pract
Langaufova A, Friessova T, Dolanova D, Vrbova T, Burilova P, Beharkova N, Pokorna A.   +6 more
europepmc   +1 more source

Deterrence Through Resilience and Civil Preparedness: The Comprehensive and Militarised Models of Civil Defence

Global Policy, EarlyView.
ABSTRACT As hybrid threats blur the line between war and peace and challenge conventional deterrence logics, states increasingly turn to concepts of resilience, civil preparedness and whole‐of‐society as elements of their security strategies. This raises the question of how civilian agency can be viewed as an element of deterrence and what the ...
Agata Mazurkiewicz, Heljä Ossa
wiley   +1 more source

Patients with recent-onset systemic lupus erythematosus use more antidepressant medication than matched controls: A case-control study. [PDF]

Medicine (Baltimore)
Kariniemi S, Elfving P, Virta LJ, Kautiainen H, Puolakka K, Rantalaiho V.   +5 more
europepmc   +1 more source

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

Accounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

Improved Singing Accuracy in Children With Bilateral Hearing Devices With More Musical Activities and Better Verbal Fluency. [PDF]

Ear Hear
Torppa R, Xu L, Keitilä L, Huhtinen-Hildén L, Looi V.   +4 more
europepmc   +1 more source

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

Addiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley   +1 more source

Psychological changes in students with hearing impairment after backflow: a qualitative study. [PDF]

BMC Psychol
Chai L, Wang X, Chen Y, Gu Z, Wang Q, Wang T.   +5 more
europepmc   +1 more source