Results 51 to 60 of about 494 (209)

Profitability and Cost Shifting in Government Procurement Contracts [PDF]

open access: yesSSRN Electronic Journal, 2014
We examine whether contractors with cost plus contracts earn a higher profit, and whether the higher profit is associated with cost shifting, using a unique set of data of federal procurement contracts between the years 2005 and 2010. Prior research often examines government contractor profitability without differentiating the contract types, which ...
Chen, Hui, Gunny, Katherine
openaire   +2 more sources

Time to Diagnosis Among Children and Adolescents With Cancer in Québec, Canada: A Population‐Based Study

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Timely cancer diagnosis in children and adolescents is important to improving outcomes. We aimed to quantify time to diagnosis and assess variations by patient, demographic and system‐level factors. Procedure We conducted a population‐based study of individuals aged 0–19 years diagnosed with one of 12 cancers from 2010 to 2022 in ...
Callum Mullen   +5 more
wiley   +1 more source

THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE

open access: yesStudia Universitatis Babeş-Bolyai Negotia
Article History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025. In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide ...
Queen MPOFU
doaj   +1 more source

Impact of Japan's 2024 Physician Work‐Style Reform on Pediatric Hematology–Oncology: Educational Implications in a 2‐Year Survey

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Japan's 2024 physician work‐style reform introduced legally binding limits on physicians’ working hours, but its impact on education and workforce sustainability in pediatric hematology–oncology (PHO) remains unclear. Procedure We conducted a repeated cross‐sectional study with structured quantitative items and free‐text responses ...
Kiyohiko Kaizu   +7 more
wiley   +1 more source

Tax avoidance strategies under radar: policy considerations on U.S. multinational corporations operating in emerging markets

open access: yesCogent Business & Management
U.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj   +1 more source

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho   +7 more
wiley   +1 more source

Relative factor endowments, foreign direct investment and tax planning of multinational firms: an empirical investigation into cross-country data

open access: yesBaltic Journal of Economics
This paper studies the impact of relative endowments of skilled labour and physical capital on the location choices of multinational firms (MNEs). We demonstrate potential methodological issues and possible solutions related to the identification of ...
Andrzej Cieślik, Oleg Gurshev
doaj   +1 more source

The Future of Pediatric Hematology‐Oncology Fellowship Training: Reflections on the American Board of Pediatrics Training Model

open access: yes
Pediatric Blood &Cancer, EarlyView.
Scott C. Borinstein   +11 more
wiley   +1 more source

Comparative Evaluation of Hemodiafiltration, Hemoperfusion, and Standard Hemodialysis on Efficacy, Inflammatory Control, Dialysis Adequacy, and Safety in End‐Stage Renal Disease: A Prospective Observational Study

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic micro‐inflammation in patients with end‐stage renal disease (ESRD) is a significant driver of cardiovascular complications and diminished quality of life. While standard hemodialysis (SHD) effectively manages small‐molecule clearance, its ability to remove medium‐to‐large uremic toxins—the primary catalysts of systemic ...
Hongwei Zuo   +5 more
wiley   +1 more source

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

open access: yesNaše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj   +1 more source

Home - About - Disclaimer - Privacy