Results 41 to 50 of about 285,672 (343)
Constructive Dividends: Taxing the Waiving Shareholder to the Extent of Dividends Waived [PDF]
The Internal Revenue Service has established a policy of applying the constructive dividend doctrine when a shareholder waives his right to future undeclared dividends, where no bona fide business purpose exists for the waiver and where the benefited ...
core +1 more source
Real‐World Comparison of High‐Efficacy Versus Non‐High‐Efficacy Therapies in Multiple Sclerosis
ABSTRACT Objective The choice of the first disease modifying treatment (DMT) in multiple sclerosis (MS) is a topic of great interest, and whether high‐efficacy DMTs should be the first choice remains debated. We compared treatment outcomes (no evidence of disease activity [NEDA] and its components) between treatment‐naïve relapsing–remitting MS (RRMS ...
Sarmad Al‐Araji+9 more
wiley +1 more source
Automated Iterative N─C and C─C Bond Formation
Automated iterative assembly of MIDA or TIDA boronate building blocks enables generalized and automated preparation of many different types of small functional molecules in a modular fashion. However, until now, this engine could not leverage nitrogen atoms as iteration handles, excluding molecules rich in N─C and C─C bonds.
Theodore Tyrikos‐Ergas+14 more
wiley +2 more sources
Features of corporate governance are considered. In modern realities quality of corporate governance is determined by the internal organization (accurate corporate strategy with determination of the purposes and interests of the company).
S. I. Lutsenko
doaj +1 more source
Corporate Political Spending: Why Shareholders Must Weigh In [PDF]
This article focuses upon the growing problem confronting companies and their shareholders: the use of general treasury (i.e., shareholder money) to propagate political agendas which are not only contrary to companies’ policies of employment, but are ...
Goodridge, Julie N.W., Jantz, Christine
core +1 more source
Computational Simulations of Metal–Organic Frameworks to Enhance Adsorption Applications
This review highlights the significance of molecular simulations in expanding the understanding of metal–organic frameworks (MOFs) and improving their gas adsorption applications. The historical development and implementation of molecular simulations in the MOF field are given, high‐throughput computational screening studies used to unlock the ...
Hilal Daglar+3 more
wiley +1 more source
This paper establishes a shareholder-stock bipartite network based on the data of large shareholders’ shareholding in the Shanghai A-share market of China in 2021.
Ruijie Liu, Yajing Huang
doaj +1 more source
Targeting Target Shareholders [PDF]
We integrate heterogeneity and uncertainty in investor valuations into a model of takeovers. Investors have dispersed valuations, holding shares in firms they value more highly, and a successful offer must win approval from the median target shareholder.
Dan Bernhardt+3 more
openaire +5 more sources
The Corporate Social Responsibility Debate [PDF]
The purpose of this study is to evaluate the arguments concerning corporate social responsibility (CSR). The two sides of the debate are stakeholder theory and shareholder theory.
Cheers, Zachary
core +1 more source
Computational Modeling of Reticular Materials: The Past, the Present, and the Future
Reticular materials are advanced materials with applications in emerging technologies. A thorough understanding of material properties at operating conditions is critical to accelerate the deployment at an industrial scale. Herein, the status of computational modeling of reticular materials is reviewed, supplemented with topical examples highlighting ...
Wim Temmerman+3 more
wiley +1 more source