Results 111 to 120 of about 2,469 (244)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Sounds of war: Historical, chronological and literary implications of military vocabulary in exodus 15, judges 5 and 1 Samuel 17 [PDF]

, 2008
The trend in linguistic studies in the mid-to-late 20th century has been towards establishing dates of composition for an archaic layer of Biblical Hebrew attested in the Massoretic Text.
Nikkel, Paul N
core  

Long‐term regular follow‐up yields important benefits in forensic psychiatric patients with psychosis: A 2‐year longitudinal study on psychopathology, general health, quality of life, and functioning

Journal of Forensic Sciences, EarlyView.
Abstract Forensic psychiatric patients often present with severe psychopathology, functional impairment, and poor quality of life. Longitudinal follow‐up studies in forensic psychiatric outpatient populations remain limited. The objective is to assess psychopathology, quality of life, global functioning, and general health in forensic psychiatric ...
Panagiota Bali, Maria Markopoulou, Phoebe Douzenis, Konstantinos Tasios, Emmanouil Rizos, Ioannis Michopoulos, Athanasios Douzenis   +6 more
wiley   +1 more source

The Dual‐Use Conundrum of the Lisbon Treaty Regarding Space Governance: Solutions Through International Legal Interpretation?

Global Policy, EarlyView.
ABSTRACT An inherent divide features within the Lisbon Treaty between civilian and military/security competences; something previously more obvious via the ‘pillar system's’ separations. This division follows the Member States (MS) (natural) protection of their military/defence autonomy; their core sovereign powers.
Charlie J. P. Bennett
wiley   +1 more source

The triglot Bible; comprising the Holy Scriptures of the Old and New Testaments in the original tongues; also the Septuagint, the Syriac (of the New Testament), and the Vulgate versions, arranged in parallel columns ... With a complete prolegomenon.

, 1897
Title-pages in red and black.In Old Testament: Hebrew, Greek, Latin; in New Testament: Greek, Syriac, Latin."The masoretic notes are appended to the Old Testament."Added title: Biblia triglotta; continentia Scripturas sacras Veteris et Novi Testamenti ...

core  

Greek ΜΝΗΣΘΗ and Aramaic DKYR in the Near East: A Comparative Epigraphic Study

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Past studies of graffiti containing the word ΜΝΗΣΘΗ have never fully established its intrinsic meaning. However, due to the existence of the Aramaic term DKYR, which carries a seemingly identical meaning to ΜΝΗΣΘΗ, in similar contexts in the Roman Near East, a comparison between both words is possible. Four distinct sites where the coexistence
Sebastien Mazurek
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

A STONE BLOCK FROM OLD SMYRNA: PENTE GRAMMAI? ABACUS?

The study examines, a stone block of unknown provenance preserved in a warehouse in Old Smyrna. On the flat surface of the stone, there are five parallel lines with round holes at the ends of each line, and a half-arc-shaped line on the top of one of the
Tanriver, DUYGU SEVİL, Foca, Serhat, Tanriver, Cumhur, Tanriver, Duygu Akar, Tanrıver, Cumhur   +4 more
core   +1 more source

Long‐term effects of a peer‐led Brief Alcohol Screening and Intervention for College Students (BASICS) intervention to reduce alcohol consumption among Spanish university students: A 12‐month randomised controlled trial

Addiction, EarlyView.
Abstract Background and aims Harmful alcohol consumption remains widespread among university students and is associated with numerous academic, social and health‐related consequences. Peer‐led approaches offer a promising strategy to reduce risky drinking in this population.
María Lavilla‐Gracia, María Pueyo‐Garrigues, Cristina Alfaro‐Díaz, Navidad Canga‐Armayor   +3 more
wiley   +1 more source

What Was ‘Middle Australia’? Social Categorisation and Political Positioning in the Late‐20th Century

Australian Journal of Politics &History, EarlyView.
ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
wiley   +1 more source