Results 291 to 300 of about 819,917 (340)

Lifecycle‐Based Governance to Build Reliable Ethical AI Systems

Systems Research and Behavioral Science, EarlyView.
ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley   +1 more source

The Foreign Tax Credit: Section 902 and the United Kingdom Convention

, 1969
J. Douglas Donenfeld
openalex   +1 more source

Rethinking Face‐to‐Face Interaction: Lessons from Studies of “Autistic Sociality”

Symbolic Interaction, EarlyView.
Face‐to‐face interaction is a foundational concept in microsociology. This article surveys the social experiences of autistic people, who are commonly known for having a strained relationship with interactions face to face. By interpretively reviewing and synthesizing the broader literature on “autistic sociality,” the article provides a nuanced ...
Lars E. F. Johannessen
wiley   +1 more source

Profiting from Poverty: The Competition between For-Profit and Non-Profit Developers for Low-Income Housing Tax Credits

, 2003
Megan J. Ballard
openalex   +1 more source

Banking on Sustainable Innovation: A Comparative Analysis of Institutional and Regulatory Frameworks for SME Finance in the EU and African Union

Thunderbird International Business Review, EarlyView.
ABSTRACT This paper examines how legal and institutional frameworks influence bank financing for sustainable innovation among SMEs in the European Union (EU) and African Union (AU). Using institutional theory, it analyzes how coercive, normative, and mimetic pressures interact across international, regional, and domestic levels to shape green lending ...
Priscilla Akua Vitoh
wiley   +1 more source

Exploring refundable tax credits, the federal minimum wage, and whether they merit expansion

, 2020
Spencer C. Evans
openalex   +1 more source

Economic Impact of Projects Leveraged by the Minnesota Historic Rehabilitation Tax Credit

, 2011
Brigid Tuck, David Nelson
openalex   +1 more source

The Low Income Housing Tax Credit: Public Policy and Private Incentives

, 1988
Alan R. Cerf
openalex   +1 more source

Rethinking Foreign Tax Creditability [PDF]

SSRN Electronic Journal, 2010
International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for foreign taxes paid, which is 100 percent under a foreign tax credit system, but equals the marginal tax rate for foreign source income under an explicit or implicit ...
openaire   +1 more source

Investment Tax Credits [PDF]

SSRN Electronic Journal, 2000
This paper examines the history, scope, and types of investment taxcredits (ITC's) implemented in the United States. Changing viewsabout the role of this fiscal policy tool are related to changing viewsabout the structure of the economy and the possibilities forconstructive public policies. The impact of the ITC on economicactivity is reviewed briefly.
openaire   +2 more sources