Results 241 to 250 of about 286,357 (327)

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Blockchain-Empowered H-CPS Architecture for Smart Agriculture. [PDF]

Adv Sci (Weinh)
Wang X, Wu Q, Zeng H, Yang X, Cui H, Yi X, Piran MJ, Luo M, Que Y.   +8 more
europepmc   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Incorporating transportation costs into the single and multiple items newsvendor problems. [PDF]

PLoS One
Hariga M.
europepmc   +1 more source

A framework for capturing indirect impacts in site‐level screening for biodiversity risks

Methods in Ecology and Evolution, EarlyView.
Abstract Site‐based industrial operations such as mining, oil and gas extraction and renewable energy development are associated with many direct and indirect impacts on biodiversity. Consideration of the full range of these impacts when selecting a buffer distance to approximate the Area of Influence (AoI) of a project is critical for effective ...
Divya Narain, Jacob Bedford, Elspeth Grace, Alfred Muge, Aime Rankin, Matthew I. Jones, Sebastian Dunnett   +6 more
wiley   +1 more source

Missouri Crop-Share Leasing Patterns

, 1999
Joseph L. Parcell, Raymond E. Massey, David Reinbott   +2 more
openalex   +1 more source

Opportunities to resolve some basic conflicts over outer continental shelf leasing and development

, 1978
Not Given Author
openalex   +2 more sources

Regional variation in overweight and associations with regional profiles using a Japanese national open-source database. [PDF]

PLoS One
Yoshigai M, Goto E, Takada D, Imanaka Y.
europepmc   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Real Estate Lease for Oilfield Services' Division in Surgut: CEO of Aviv Group

Alina Belashova, Bidhan L. Parmar, Jenny Mead   +2 more
openalex   +1 more source