Results 121 to 130 of about 9,595 (233)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, Volume 64, Issue 4, Page 1515-1563, September 2026.
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   +2 more
wiley   +1 more source

MR. JOHNSON PETTIT [PDF]

open access: yesThe Canadian Entomologist, 1898
openaire   +1 more source

Do universal owners behave like universal owners? The emergence of a financial sector norm

open access: yesAmerican Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.
Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley   +1 more source

Risk factors for coagulase-negative staphylococcal surgical site infections. [PDF]

open access: yesEpidemiol Infect
Nguyen CT   +4 more
europepmc   +1 more source

Cumulative effect of multiple health and social factors on adolescent mental well‐being: a cross‐sectional study in Catalonia

open access: yesChild and Adolescent Mental Health, Volume 31, Issue 3, Page 186-197, September 2026.
Background While numerous studies have explored factors contributing to poor mental health, few have examined the combined influence of multiple health and social factors and their cumulative effect. This study specifically aimed to analyze the cumulative effect of multiple health and social factors associated with poor mental well‐being in school‐aged
Marina Robles‐Muñoz   +7 more
wiley   +1 more source

Goals of Well‐Being in the Context of Finnish Comprehensive School Education

open access: yesEuropean Journal of Education, Volume 61, Issue 3, September 2026.
ABSTRACT One of the central aims of education and educational policies is to promote well‐being. Laws and norms oblige Finnish schools to formulate the goals for improving the well‐being of the entire school community in the documents guiding the school's operations.
Hanna Saarinen   +3 more
wiley   +1 more source

Persons Enough to Punish: Illegality, Deportability and the Hierarchy of Personhood in US Immigration

open access: yesInternational Migration, Volume 64, Issue 5, September 2026.
ABSTRACT This paper argues that contemporary United States immigration law and policy construct a hierarchy of personhood for undocumented migrants which better explains their status as opposed to a classic binary framework of citizen/migrant. It develops a four‐layer conceptual framework of personhood including baseline personhood, membership ...
David Niculae
wiley   +1 more source

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