Learning From 25 Years of Changes in Business Tax Policy
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
Distributed semi-speculative parallel anisotropic mesh adaptation. [PDF]
Garner K, Thomadakis P, Chrisochoides N.
europepmc +1 more source
AI Alignment Versus AI Ethical Treatment: 10 Challenges
ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
wiley +1 more source
Zynq-Based Hardware-Software Codesign Architecture for an Intelligent Hyperspectral Camera. [PDF]
Xie L +9 more
europepmc +1 more source
Abstract Peri‐implant diseases are dysbiosis‐mediated inflammatory disorders that occur in susceptible hosts. Antimicrobials and immunomodulatory agents therefore might be pertinent as adjunctive measures in the treatment of such disorders. The aim of this narrative review was to examine the existing evidence and assess the effectiveness of emerging ...
Alberto Monje +3 more
wiley +1 more source
Global Investigation of Clinical Implementation Strategies for DPYD Testing to Guide Fluoropyrimidine Therapy. [PDF]
El Rouby N +16 more
europepmc +1 more source
Oral wound healing in the elderly: Mechanisms, challenges, and innovations
Abstract Objective This narrative synthesizes current knowledge on the biological mechanisms, clinical challenges, and regenerative innovations for optimizing intraoral wound healing in the elderly. Methods Narrative review of preclinical and clinical studies addressing age‐related changes in the four canonical wound‐healing phases (hemostasis ...
Ann M. Decker +7 more
wiley +1 more source
Evaluating Bio-Inspired Metaheuristics for Dynamic Surgical Scheduling: A Resilient Three-Stage Flow Shop Model Under Stochastic Emergency Arrivals. [PDF]
Becerra-Rozas M +8 more
europepmc +1 more source
The Role of Public Administrators in Building a Robust Liberal Democracy
ABSTRACT After decades of expansion, liberal democracy is threatened by autocratic populists. These actors exploit widening gaps between leaders and citizens, as well as growing political polarization in the population, to consolidate executive power by undermining courts, sidelining elected assemblies, discrediting public administrators, and ...
Eva Sørensen, Jacob Torfing
wiley +1 more source
Rolling predictive optimal scheduling of reservoirs for flood control and power generation under prediction uncertainty. [PDF]
He Z +5 more
europepmc +1 more source

