Results 41 to 50 of about 11,683 (203)

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

Corticosteroids Prior to Embryo Transfer in Assisted Reproduction in Women with Crohn’s Disease and Ulcerative Colitis – A Nationwide Cohort Study

open access: yesClinical Epidemiology, 2020
Bente Mertz Nørgård, 1–4 Michael Due Larsen, 1, 2 Sonia Friedman, 1–4 Jens Fedder 5, 6 1Center for Clinical Epidemiology, Odense University Hospital, Odense, Denmark; 2Research Unit of Clinical Epidemiology, Department of ...
Nørgård BM   +3 more
doaj  

Intra‐ and Interspecific Effects on Spatio‐Temporal Behavior of Common Commensal Rodent Species

open access: yesIntegrative Zoology, EarlyView.
This study revealed major findings on spatio‐temporal behavior of commensal rodents on a pig farm showing the influence of interspecific dominance on movement behavior and the resulting species‐specific ecological adaptations. Additionally, rodents tend to stay in their home ranges and migration to other stable buildings is only rare.
Florian Huels   +8 more
wiley   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, EarlyView.
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

BIEN: A biodiversity informatics ecosystem advancing open and reproducible workflows for plant observation, plot and trait data

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The rapid expansion of biodiversity data presents new opportunities to understand and forecast biosphere dynamics. However, disparate and dispersed data, taxonomic and geographic inconsistencies, pervasive quality issues, and a lack of reproducable workflows hinder synthesis, introduce biases and limit accurate assessment of biodiversity ...
Brian J. Enquist   +38 more
wiley   +1 more source

Fetal Programming of Semen Quality (FEPOS) Cohort – A DNBC Male-Offspring Cohort

open access: yesClinical Epidemiology, 2020
Katia Keglberg Hærvig,1,2 Jens Peter Bonde,1,2 Cecilia Høst Ramlau-Hansen,3 Gunnar Toft,4 Karin Sørig Hougaard,2,5 Ina Olmer Specht,6 Aleksander Giwercman,7 Anne-Marie Nybo Andersen,2 Jørn Olsen,3 Christian Lindh,8 Birgit ...
Keglberg Hærvig K   +11 more
doaj  

Accounting for spatial interactions in the upscaling of ecosystem services

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Maps of ecosystem service (ES) supply are frequently used to guide spatial planning, policymaking and ecosystem management. However, these are typically based upon coarse land‐cover proxies. This approach lacks a strong mechanistic basis and neglects spatial biodiversity dynamics and interactions among landscape properties that can modify ES ...
Andrea Larissa Boesing   +19 more
wiley   +1 more source

European Journal of Geography (Year 2023): Reviewer Appreciation & Publication Recap

open access: yesEuropean Journal of Geography
Dear Readers, As we begin a new year full of potential and opportunity, we wish each of you much joy and success. As we embark on this journey, we also celebrate a significant milestone – the fifteenth anniversary of the European Journal of Geography.
Alexandros Bartzokas-Tsiompras   +2 more
doaj   +1 more source

“Welcome to France.” Can mandatory integration contracts foster immigrant integration?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract European governments, struggling with incorporating diverse immigrant populations, introduced integration contracts. Through language training and compulsory civics courses, these contracts aim to induce new migrants to adopt the host society's culture, respect its values, and improve their labor market outcomes.
Mathilde Emeriau   +3 more
wiley   +1 more source

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