Results 171 to 180 of about 283,388 (311)

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

open access: yesMethods 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   +6 more
wiley   +1 more source

A remotely operated blood sampling and sedative administration device in freely moving pinnipeds

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract A remotely operated device for use with freely moving pinnipeds was designed and successfully developed for the collection of blood samples and the administration of sedatives via an indwelling, venous catheter. The performance of the sampler, called the ‘Mossquito’, was demonstrated on six wild caught, young‐of‐the‐year grey seals ...
Joanna L. Kershaw   +10 more
wiley   +1 more source

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Late‐Holocene evolution of a small Sub‐Arctic glacier, Gljúfurárjökull (Tröllaskagi, northern Iceland)

open access: yesBoreas, EarlyView.
Gljúfurárjökull, located on the Tröllaskagi Peninsula in northern Iceland, is a small glacier approximately 3.8 km in length. This study analyses the glacier's evolution through a combination of methods including: (i) geomorphological mapping, (ii) Cosmic‐Ray Exposure (CRE) dating, (iii) lichenometry and (iv) palaeoglacier reconstruction (volume ...
Nuria Andrés   +14 more
wiley   +1 more source

Coastal evolution, environmental change and carbon storage in the Thung Prong Thong Mangrove, eastern Gulf of Thailand

open access: yesBoreas, EarlyView.
Palaeoenvironmental records along the eastern coast of Thailand remain sparse, with only a few studies attempting to reconstruct past climatic and environmental conditions. However, additional palaeoenvironmental, palaeoclimatic and sea‐level records are needed to improve our understanding of coastal evolution and local environmental changes.
Sakonvan Chawchai   +7 more
wiley   +1 more source

Palaeoenvironmental evolution of the Baltic Sea basin during the Last Interglacial (Eemian, Mikulino stages): a review

open access: yesBoreas, EarlyView.
This review presents an investigation of the evolution of the Baltic Sea basin and its connections through the Eemian Stage, based upon sequences of marine and associated deposits from the White Sea to the Southwest Baltic, via the Karelian channel. Pollen analyses, foraminiferal and ostracod analyses provide the evolution of relative sea‐level change,
Philip L. Gibbard, Karen L. Knudsen
wiley   +1 more source

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