Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence [PDF]
The adequacy of household saving for retirement has become a policy issue all around the world. The UK and US have been in the vanguard of those countries that have tried to encourage retirement saving by providing tax-favoured treatment for particular ...
James Banks +2 more
core
Brokering Peace: Emerging Middle Powers, Agency and Mediation
ABSTRACT This article examines the role of mediation in emerging middle power conduct in an increasingly fragmented world. It asks why and how emerging middle powers seek mediator roles in international conflicts, focusing on Turkey and Indonesia's responses to the Russia–Ukraine war.
Buğra Süsler, Chris Alden
wiley +1 more source
Exploring the links between Large Igneous Provinces and dramatic environmental impact
An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Richard E. Ernst +8 more
wiley +1 more source
Space physics analysis network node directory (The Yellow Pages): Fourth edition [PDF]
The Space Physics Analysis Network (SPAN) is a component of the global DECnet Internet, which has over 17,000 host computers. The growth of SPAN from its implementation in 1981 to its present size of well over 2,500 registered SPAN host computers, has ...
Green, James L. +3 more
core +1 more source
Audit Quality From a Service Perspective: A Systematic Literature Review
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
The DSN (Deep Space Network) mission support requirements for the Space Flyer Unit (SFU) are summarized. The SFU is an unmanned, reusable, and retrievable free-flying platform for multipurpose use.
Kuriki, K., Ninomiya, T.
core +1 more source
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
To document the current distribution of Leptopilina japonica in France and compare its genetic background, we collected wild fleshy‐fruited plants and cultivated cherries from 11 sites across different regions. The fruits were collected from the canopy. We calculated the percentage of emerging individuals of L.
Ionela‐Madalina Viciriuc +13 more
wiley +1 more source
Evaluating large‐scale government investments in fertilizer adoption: The Ethiopian experience
Abstract We evaluate the impact of a large Government of Ethiopia intervention to raise fertilizer supply by establishing five fertilizer blending facilities supplying fertilizers tailored to local soil nutrient profiles. We rely on the phased geographic rollout of blending facility establishment to identify the causal effect on fertilizer use ...
Thomas Assefa +2 more
wiley +1 more source

