Results 61 to 70 of about 15,899 (219)

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal 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

Why nobody likes a prophet: Bartolomé de las Casas, a loud voice in the wilderness

open access: yesCogent Arts & Humanities, 2016
This essay focuses on and analyzes the role of prophet that Bartolomé de las Casas (1485–1566) lived out in the conquest and settlement of the New World.
Lawrence A. Clayton
doaj   +1 more source

Integrating Knowledge Management Into ERP Selection: A Fuzzy Multi‐Criteria Decision‐Making Model Based on Gray Theory in the Automotive Industry

open access: yesKnowledge 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

Un studiu intertextual asupra Cântecului Anei din Targumul Profeților (1 Sam. 2:1–10) și al secțiunii aramaice din Cartea Daniel (Dan 2–7)

open access: yesTheoRhēma, 2015
The aim of this study is to single out possible intertextual connections between the Song of Hannah in the Targums to the Prophets and the Aramaic section of the Book of Daniel.
Daniel Olariu
doaj  

Physics‐Guided Neural Network for Quantitative Parameter Mapping Using Balanced Steady State Free Precession MRI

open access: yesMagnetic Resonance in Medicine, EarlyView.
ABSTRACT Purpose To propose a new method using a physics‐guided neural network for quantitative parameter mapping in balanced steady‐state free precession (bSSFP) imaging. Theory and Methods We trained physics‐guided neural networks with a multilayer perceptron using simulated bSSFP signals generated from tissue parameters (T1$$ {T}_1 $$, T2$$ {T}_2 $$,
Hye‐Ryeong Choi   +2 more
wiley   +1 more source

Connecting the distribution and diversification of marine plants

open access: yesOikos, EarlyView.
Integration of the evolutionary history with distribution of extant species is necessary to explain present‐day diversity, particularly for ‘foundation' species, such as seagrasses, which create habitats of socioecological relevance. Here, we resolved if varying evolutionary history of seagrass families has imprinted the distribution ranges of extant ...
Fernando Tuya   +3 more
wiley   +1 more source

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

open access: yesPublic 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

Reciprocal relations shape cultural landscapes: Women's environmental stewardship in Ait Bouguemez (High Atlas, Morocco)

open access: yesPeople and Nature, EarlyView.
Abstract Mountain social–ecological systems encompass steep ecological gradients and diverse cultural practices, yet the relative roles of these factors in shaping mountain landscapes remain underexplored. In particular, the knowledge and practices of women in coproducing biocultural landscapes are often invisible in the academic literature. In the Ait
Meryem Aakairi   +6 more
wiley   +1 more source

HZ PEYGAMBER (A.S)’İN SAHABE İÇTİHATLARI KARŞISINDAKİ TAVRI

open access: yesİslami İlimler Dergisi, 2008
İjtihat is a foundation which win Muslim jurisprudence a dynamism. Because of this importance, the Prophet urged Ashab on ijtihat and he appreciated them when they found the truth, and praised even when they did wrong.
Sahip Beroje
doaj  

Rehabilitation needs of long COVID patients in British Columbia

open access: yesPM&R, EarlyView.
Abstract Introduction COVID‐19 can result in persistent symptoms and functional impairment that significantly impact daily functioning, highlighting the need for targeted rehabilitation. However, there is a lack of data on what proportion of long COVID patients need rehabilitation and which types are required.
Débora M. Petry Moecke   +6 more
wiley   +1 more source

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