Results 21 to 30 of about 379 (226)
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
, 2015 The present study argues that a series of programmatic additions were made to the oracles concerning the nations in Isa 13-23 during the late-exilic period by the same circle of writers who were responsible for Isa 40-55.
Lee, Jongkyung, Jongkyung Lee
core +1 more source
Knowledge and Process Management, EarlyView.ABSTRACT Enterprise Resource Planning (ERP) systems are integrated business management tools used by organizations to manage data and processes across various functions. While financial and technical considerations remain central to ERP selection, sustainable success also depends on the system's ability to support Knowledge Management (KM).
Deniz Sadat Sebti Esmail Pour +1 more
wiley +1 more source
Public Administration and Development, EarlyView.ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim +1 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Illegal gold mining has emerged as a major sustainability threat in the Amazon, eroding Indigenous rights, forest integrity, and climate mitigation efforts. This study examines how international market incentives relate to the expansion of illegal mining and associated deforestation within the Yanomami Indigenous Territory (YIT) from 2008 to ...
Shirléia Lago Santos +2 more
wiley +1 more source
Collaboration post‐acquisition: The role of acquirers' motives
Strategic Management Journal, EarlyView.Abstract Research Summary What role do collaborations with a target's partners play in an acquisition, and how do these collaborations evolve post‐acquisition? Research suggests that these collaborations are an important reason to acquire but often diminish post‐acquisition. But if they tend to diminish, why are they a reason to acquire?
Henning Piezunka +3 more
wiley +1 more source
Data Schema Evolution for the Self‐Adaptive Software Domain: A Systematic Mapping Study
Software: Practice and Experience, EarlyView.ABSTRACT Context Self‐adaptive Software (SaS) is a special category of software systems that enables adaptation at runtime to address new user requirements or changes in its execution environment. This article focuses on a specific category of SaS named SaS2DB, which encompasses systems that require the storage of data in a database. In short, a SaS2DB
Gabriel Nagassaki Campos +4 more
wiley +1 more source
A Systems‐Level Approach to Address Risks and Ethics in Artificial Intelligence Systems
Systems Engineering, EarlyView.ABSTRACT Artificial intelligence (AI) is rapidly changing the world, from completely controlling routine or mundane tasks like text and image generation, to powering advanced algorithms that control critical systems. The recent advances in generative AI quickly overwhelmed multiple industries from education to finance as first adopters rushed (and ...
Vincent P. Paglioni, Torrey Mortenson
wiley +1 more source
Madrasa Ideologies of English in Bangladesh: Questioning ELT‐Aid and Post‐9/11 De‐Islamization
TESOL Quarterly, EarlyView.Abstract External donors increasingly promote English as a notionally value‐neutral language of socioeconomic advancements in the Muslim South, overlooking local ideological diversities. Furthermore, national and Western forces deploy English as a tool to de‐Islamize madrasas (Islamic educational institutes) in the post‐9/11 world for global peace ...
Qumrul Hasan Chowdhury
wiley +1 more source
Foreign Nations in the Book of Zephaniah
, 2018 The oracles against foreign nations in the Book of Zephaniah (Zeph2:4-15) were directed against the Philistines, the Ammonites, the Moabites,the Egyptians and against the Assyrians.
Stasiak, Sławomir
core +1 more source