Results 111 to 120 of about 5,468 (184)

Fake Tax Residency and Tax Competition

Scottish Journal of Political Economy, EarlyView.
ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré, Umberto Galmarini   +1 more
wiley   +1 more source

An Introduction to Rational Constructivism in Cognitive Development

Topics in Cognitive Science, EarlyView.
Abstract Rational constructivism is a contemporary theory of cognitive development. It proposes that children generate, tweak, and radically revise theories, beliefs, and representations by integrating evidence with existing knowledge via probabilistic inferential learning mechanisms.
Rebekah A. Gelpi, Pablo Leon‐Villagra, Daphna Buchsbaum, Stephanie Denison   +3 more
wiley   +1 more source

The Cultural Evolution of Human Goals

Topics in Cognitive Science, EarlyView.
Abstract Humans pursue remarkably diverse goals that vary over time and across cultures. These goals are both drivers and products of cultural evolutionary dynamics, yet most theories of cultural evolution have focused on the influence of culture on how individuals reach their goals, rather than on which goals they pursue.
Jérémy Perez, Cédric Colas, Gaia Molinaro, Pierre‐Yves Oudeyer, Maxime Derex, Clément Moulin‐Frier   +5 more
wiley   +1 more source

Medical Image Classification Utilizing Ensemble Learning and Levy Flight-Based Honey Badger Algorithm on 6G-Enabled Internet of Things. [PDF]

Comput Intell Neurosci, 2022
Abd Elaziz M, Mabrouk A, Dahou A, Chelloug SA.   +3 more
europepmc   +1 more source

Mechanisms of haemoglobin mass expansion following heat stress

The Journal of Physiology, EarlyView.
Abstract figure legend Theorised mechanisms of heat stress‐induced erythropoiesis which may facilitate the expansion of haemoglobin mass. A, acute: heat stress‐induced renal ischaemia. Redistribution of blood flow away from the kidneys to facilitate thermoregulation during heat stress could reduce renal oxygen delivery, subsequently lowering renal PO2${
Elliott J. Jenkins, Brittany A. Edgett, Michael G. Hughes, Joshua C. Tremblay, Mike Stembridge   +4 more
wiley   +1 more source

Fractional Moment Theory for Anomalous Transport: A Unified Framework for Lévy Flights, Fractals, and Complex Dynamical Systems

Mathematical Methods in the Applied Sciences, Volume 49, Issue 13, Page 14964-15009, 15 September 2026.
ABSTRACT We develop a unified mathematical framework extending classical moment theory from discrete integer orders to a continuous spectrum of real orders f>0$$ f>0 $$, providing a systematic statistical characterization of complex systems exhibiting power‐law behavior.
Farrukh A. Chishtie
wiley   +1 more source

Design of a Three‐Phase PWM Rectifier Based on Improved Whale Optimization Algorithm Optimized Fuzzy Control

Advanced Control for Applications, Volume 8, Issue 3, September 2026.
Schematic diagram of the whale optimization algorithm (WOA)–optimized fuzzy proportional–integral–derivative (PID) controller. The WOA is employed to dynamically tune the scaling factor expressions and fuzzy control parameters (a(e)a(e), a(ec)a(ec), βpβp, βiβi), as well as the initial PID gains (kp0kp0, ki0ki0), based on the error (ee) and its ...
Xiaosong Tian, Meiguang Jiang, Congguo Jiang, Guangya Liu, Jun Zhang, Xiangwen Lv, Weijiang Yang, Ruoyu Yang   +7 more
wiley   +1 more source

Seeing the New Through the Familiar: How Previous Professional Training Shapes the Early Stages of Learning Mentalization‐Based Therapy in Child Mental Health Services in the UK

Counselling and Psychotherapy Research, Volume 26, Issue 3, September 2026.
ABSTRACT Introduction Many mental health practitioners train in multiple psychotherapy modalities throughout their careers. However, research has largely ignored how prior training in one modality affects the learning of a new one. This gap leaves us with a limited understanding of how practitioners with prior training in other modalities experience ...
Yasmin Broersma Lamouini, Polly Casey, Nick Midgley   +2 more
wiley   +1 more source

The U.S. Federal Deficit and Market Equity Returns

FINANCIAL PLANNING REVIEW, Volume 9, Issue 3, September 2026.
ABSTRACT Since the U.S. dollar has been operating as a fiat currency, there has been a strong link between U.S. government deficits as a percentage of GDP and forward‐looking equity returns. As federal deficits get larger, the expected return to the market over the subsequent 10 years increases. This effect is material.
Jason D. Fink, Kristin E. Fink
wiley   +1 more source

General Perceptions of Career Decision‐Making Autonomy Among Youth in Rural Philippines: An Experimental Study Examining Cultural and Gender Dynamics

The Developing Economies, Volume 64, Issue 3, Page 243-263, September 2026.
ABSTRACT Gender inequalities persist across various domains where traditional social norms are deeply ingrained. This study examines gendered perceptions of career decision‐making autonomy in the Philippines through self‐determination, social role, and gender congruity theories.
Melisa Fabella, Mai Seki, Makoto Kakinaka   +2 more
wiley   +1 more source