Results 101 to 110 of about 12,003 (311)

From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework [PDF]

This paper analyzes the switch from Separate Accounting to Formula Apportionment in a dynamic framework. The model features both purely domestic corporations and a domestic multinational which invests at home and abroad as well as a purely foreign ...
Doina Maria Radulescu
core  

Development of effective 3D digital models for first‐time learners of musculoskeletal anatomy

Anatomical Sciences Education, EarlyView.
Abstract Musculoskeletal anatomy is a critical component of allied health curricula. With the ubiquity of technology in the classroom and the recent COVID‐19 pandemic creating accessibility barriers for students, there is a need for viable digital resources to enhance learning by supplementing traditional textbook studying.
Alexander H. Safir, Michele M. Bird, Mary E. Orczykowski   +2 more
wiley   +1 more source

Formula Apportionment in the European Union: A Dream Come True or the EU’s Worst Nightmare? [PDF]

The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method
Joann Weiner
core  

Show Me the Brain!!: A modern approach to neuroanatomy education

Anatomical Sciences Education, EarlyView.
Abstract Show Me the Brain!! (SMtB) is a digital system for interactive graphics that is designed to support instruction in neuroanatomy and neuroscience. It will soon be made open‐source and freely available. SMtB bridges medical and traditional neuroanatomy instruction with the computational systems and representational conventions common in ...
Nicholas C. Hindy, Anthony J. Bishara, Ellie Lovellette, John R. Pani   +3 more
wiley   +1 more source

Novel approach for identifying VOC emission characteristics based on mobile monitoring platform data and deep learning: Application of source apportionment in a chemical industrial park

Heliyon
Refined volatile organic compound (VOC) emission characteristics are crucial for accurate source apportionment in chemical industrial parks. The data from mobile monitoring platforms in chemical industrial parks contain pollution information that is not ...
Deji Jing, Kexuan Yang, Zhanhong Shi, Xingnong Cai, Sujing Li, Wei Li, Qiaoli Wang   +6 more
doaj   +1 more source

The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. [PDF]

The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by ...
Ana Agundez-Garcia
core  

Untangling Sex and Gender Differences in Impression Management and Associated Autism Features in French Autistic Adults

Autism Research, EarlyView.
ABSTRACT Some autistic individuals camouflage their behavioral differences, a phenomenon that overlaps with general impression management (IM). Few studies have examined IM in autistic people, particularly outside English‐speaking countries. This study delineated the shared facets of camouflaging and IM, and used this conceptual clarification to ...
Wei Ai, Andrea Anchordoqui, Olena Bogdanova, Virginie Pomies, Romain Coutelle, Paola Atzori, Marion Leboyer, Meng‐Chuan Lai, Anouck Amestoy   +8 more
wiley   +1 more source

From receptor models to machine learning: Advancing source apportionment of carbonaceous aerosol

Atmospheric Environment: X
Source apportionment of organic carbon (OC) and elemental carbon (EC) is essential for understanding combustion-related pollution, secondary aerosol formation, and their impacts on climate and human health.
Aruzhan Oshakbayeva, Akmaral Bolatkyzy, Azhar Serik, Adeliya Seidaliyeva, Azamat Mukhamediya, Ferhat Karaca, Nassiba Baimatova, Akmaral Agibayeva   +7 more
doaj   +1 more source

From real-time to long-term source apportionment of PM₁₀ using high-time-resolution measurements of aerosol physical properties: methodology and example application at an urban background site (Aosta, Italy) [PDF]

Atmospheric Measurement Techniques
Identifying aerosol sources is essential for designing effective air quality policies. This study introduces a novel PM10 source apportionment approach – RASPBERRY (Real-time Aerosol Source apportionment using Physics-Based Experimental data and ...
H. Diémoz, F. Barnaba, L. Ferrero, I. K. F. Tombolato, C. Mapelli, C. Mapelli, A. Bellini, C. Desandré, T. Magri, M. Zublena   +9 more
doaj   +1 more source

Formative feedback to improve pharmacology learning: Proposed principles and guidelines for effective practice

British Journal of Clinical Pharmacology, EarlyView.
Abstract Aims To learn effectively, students need timely, specific, actionable feedback—known as formative feedback—on what and how well they are learning and on how to improve further. Providing effective feedback to help students learn pharmacology is a complex task.
Thomas Anthony Angelo
wiley   +1 more source