Results 61 to 70 of about 12,393 (173)

R&D tax credits, innovative activity and the targeting approach

Economics and Business Review
The aim of this study is to investigate whether the French R&D tax credit targeted at small and medium-sized enterprises (SMEs) has a positive impact on innovative activity. The French institutional setting provides a unique research framework as the R&D
Gjymshana Erik, Roggeman Annelies, Verleyen Isabelle   +2 more
doaj   +1 more source

Japanese psychiatrists' perceptions of surgical treatment for treatment‐resistant obsessive compulsive disorder: A nationwide survey

Psychiatry and Clinical Neurosciences Reports, Volume 5, Issue 2, June 2026.
A nationwide survey of 212 Japanese psychiatrists found that over 60% believe surgical options such as deep brain stimulation should be considered for severe treatment‐resistant OCD, even after accounting for ethical and social concerns. Acceptance of OCD surgery was strongly driven by recognition of the limitations of standard treatments and awareness
Takashi Morishita, Shinsuke Kito, Kei Yamashiro, Daichi Konno, Hisatomi Arima, Hiroshi Abe, Masaki Iwasaki   +6 more
wiley   +1 more source

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

Foundations of Management
This paper examines the effect of liquidity constraints on tax liability targeting among banks in Ghana, with emphasis on the persistence and speed of adjustment toward tax targets.
BOATENG Kwakye, OMANE-ANTWI Kwame Bosiako, QUEKU Yaw Ndori   +2 more
doaj   +1 more source

Incidence and Characteristics of HBV Reactivation‐Related Events Following HBsAg Seroclearance: Long‐Term Follow‐up of a Population‐Based Cohort in Japan

Hepatology Research, Volume 56, Issue 6, Page 944-955, June 2026.
In a population‐based cohort in Japan, HBV reactivation‐related events were observed after HBsAg seroclearance, including one virologically confirmed hepatic flare occurring spontaneously without chemotherapy or immunosuppression. These findings indicate that HBsAg seroclearance does not always represent complete viral eradication, supporting the need ...
Kazumi Yamasaki, Satoshi Shirahama, Takahiro Yasaka, Shota Yamaguchi, Masashi Mizokami, Junko Tanaka, Hiroaki Okamoto, Hiroshi Yatsuhashi   +7 more
wiley   +1 more source

Unlocking innovation: Governance and firm-level innovation in selected Asian countries

Economics and Business Review
This study examines the association between governance and firm-level innovation in Indonesia and Philippines, offering insights for escaping the Middle-Income Trap (MIT).
Brata Aloysius Gunadi, Silalahi Pristanto, Prabowo Ronny, Hartono Billie Ariyanta   +3 more
doaj   +1 more source

Reconstructing Lifeways and Social Differentiation in the Pre‐Pottery Neolithic B Population of Nahal Yarmuth 38, Central Israel

American Journal of Biological Anthropology, Volume 190, Issue 1, May 2026.
ABSTRACT Objectives This study presents a bioarcheological analysis of skeletal remains from Nahal Yarmuth 38 (NY38), a distinctive Middle Pre‐Pottery Neolithic B site in central Israel. The research aimed to reveal the demographic composition, origins, and lifeways of the NY38 people, to contextualize the site's unique archeological features within ...
Yulia Makoviychuk, Viviane Slon, Dana Ackerfeld, Prajjval Pratap Singh, Pnina Cohen, Avi Gopher, Hila May   +6 more
wiley   +1 more source

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj   +1 more source

Tax and credit aids to industrial development in Southern Italy. Reply to comment by Dr. Kauffman

PSL Quarterly Review, 2014
In this brief note, the authors respond K.M. Kauffman’s comment on the methodology used in their article “Tax and Credit Aids to Industrial Development in Southern Italy”. It is argued that Kauffman’s “correct method” still involves certain difficulties.
G. ACKLEY, L. DINI
doaj   +1 more source

Effect of defatted black soldier fly larvae meal on nutritional quality of Scyla paramamosain

Siliao yanjiu, 2023
The experiment was to evaluate the effect of defatted black soldier fly larvae meal on nutritional quality of Scyla paramamosain. A total of 480 healthy green crab seedlings with neat size and an average initial weight of 5.2 g were randomly divided into
ZHANG Wen-rui, LIU Hong-xia, WANG Zun, WANG Xiu-juan, WU Yu-bo, QIAN Zhong-cang, WANG Jie   +6 more
doaj  

Clinical aspects of a nationwide epidemic of severe haemolytic uremic syndrome (HUS) in children

Scandinavian Journal of Trauma, Resuscitation and Emergency Medicine, 2011
Background Report a nationwide epidemic of Shiga toxin-producing E. coli (STEC) O103:H25 causing hemolytic uremic syndrome (D+HUS) in children. Methods Description of clinical presentation, complications and outcome in a nationwide outbreak.
Gudmundsdottir Helga, Brackman Damien, Dollner Henrik, Bjerre Anna, Henrichsen Thore, Krogvold Lars, Syversen Gaute, Næss Pål, Bangstad Hans   +8 more
doaj   +1 more source