Results 111 to 120 of about 1,244,421 (291)
Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]
We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given an optimal risk level in the pre-tax case under full liability, loss-offset restrictions reduce, and limited liability enhances the ...
Rainer Niemann, Ralf Ewert
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Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]
, 2007 After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core +1 more source
Agribusiness, EarlyView.ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa +1 more
wiley +1 more source
Scientific ReportsTo study the ambient relative humidity changes during the controlled atmosphere alcoholization for redried tobacco storage. Firstly the critical factors of relative humidity of the controlled atmosphere for no tobacco and redried tobacco were researched,
Y. Y. Zhu +10 more
doaj +1 more source
Contingent liability in banking : useful policy for developing countries? [PDF]
Bank owner contingent liability has been important in the development of many industrial countries. Unlimited liability on bank owners was an important element in the success of Scottish banking, which led Scotland to be free of the banking and monetary ...
Saunders, Anthony, Wilson, Berry
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Is Private Enforcement of EU Law through State Liability a Myth?:An Assessment 20 Years after Francovich [PDF]
, 2012 This paper assesses the success of Member State liability as a tool for the private enforcement of European Union law. The argument made is that Member State liability, first established 20 years ago in the Francovich case, is not a suitable and reliable
Lock, Tobias
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The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
The Journal of EngineeringEnsuring the operational reliability of substation relay protection systems through rapid defect diagnosis and state assessment is crucial for maintaining power system stability.
Jiajun Wang +4 more
doaj +1 more source
Performing a physiologically relevant test for cladribine tablets
Разработка и регистрация лекарственных средствIntroduction. The introduction of devices – analogues of GIS (hereinafter–- Gastro-intestinal simulator) is one of the current ways to develop in-vitro assessment of the quality of solid dosage forms.
P. A. Losenkova +8 more
doaj +1 more source
Group versus Individual Liability: Long Term Evidence from Philippine Microcredit Lending Groups [PDF]
Group liability in microcredit purports to improve repayment rates through peer screening, monitoring, and enforcement. However, it may create excessive pressure, and discourage reliable clients from borrowing.
Dean Karlan, Xavier Giné
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