Results 181 to 190 of about 302,258 (337)

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

Hepatic Morphological Lesions and Blood Biochemical Evidence of Impaired Metabolism in Wild European Moose (<i>Alces alces</i>) Naturally Infected With <i>Parafasciolopsis fasciolaemorpha</i>. [PDF]

Vet Med Int
Bergmane B, Klavina A, Zolovs M, Gorbacevska D.   +3 more
europepmc   +1 more source

Securing Democracy: Online Political Advertising Regulations and Practices in the EU and its Member States

Global Policy, EarlyView.
ABSTRACT Starting with the Facebook‐Cambridge Analytica scandal and its link to Brexit and the 2016 US elections, the nexus among online political advertising, micro‐targeting, and data‐driven electoral campaigning has revealed its disruptive potential for democracies.
Enea Fiore, Antonella Seddone, Daniela R. Piccio   +2 more
wiley   +1 more source

The Clinical Role of the Adenoid Microbiome in the Development of Adenoid Hypertrophy and Otitis Media with Effusion. [PDF]

J Clin Med
Sokolovs-Karijs O, Brīvība M, Gudrā D, Saksis R, Zodāne AA, Rozenberga M, Bunka L, Frigotto A, Osīte J, Reinis A, Segliņa G, Krūmiņa A.   +11 more
europepmc   +1 more source

Beyond Manoeuvre Theory for European Defence

Global Policy, EarlyView.
ABSTRACT This article contributes to the debate about European defence in the light of the Russo‐Ukraine war and growing doubts about US commitment to Europe. It argues that Europeans need to fundamentally relearn the ability to imagine military strategy from a European viewpoint.
Lukas Mengelkamp, Sam Vincent
wiley   +1 more source

Vegetative propagation of mosses under controlled conditions: A reproducible, low-cost method for sustainable moss cultivation. [PDF]

MethodsX
Strazdina L, Abele L, Krumins R, Karklina J, Ievinsh G, Straupe I, Karklins E.   +6 more
europepmc   +1 more source

Between the Indian Ocean and the Gulf: Ceramics From Ḥattā Oasis in the Emirate of Dubai

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT This study presents the ceramic finds from archaeological investigations conducted in 2024 at two settlements: ‘Islamic Village' and Suhaila 2, one of a number of mountain villages of the Late Islamic period within the Ḥattā Oasis: a high‐altitude exclave in the Emirate of Dubai. The sites are located on the northeastern slopes of Jabal Qallāt
Seth M. N. Priestman, Agnese Kukela, Mansour Boraik, Hassan Mohammed Zein   +3 more
wiley   +1 more source

Treatment outcomes and long-term relapse-free survival after multidrug-resistant tuberculosis treatment in Latvia: a retrospective national cohort study. [PDF]

Lancet Reg Health Eur
Meier SC, Kukša L, Ķauķe S, Riekstina V, Biraua E, Jain N, Lange C, Brehm TT.   +7 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

LATVIA: All the World’s a Screen

Critical Stages, 2020
Lauma Mellēna-Bartkeviča
doaj