Results 111 to 120 of about 137,739 (283)

SMOQE: A System for Providing Secure Access to XML [PDF]

open access: yes, 2006
XML views have been widely used to enforce access control, support data integration, and speed up query answering. In many applications, e.g., XML security enforcement, it is prohibitively expensive to materialize and maintain a large number of views ...
Fan, Wenfei   +3 more
core   +1 more source

One-Class Classification: Taxonomy of Study and Review of Techniques

open access: yes, 2013
One-class classification (OCC) algorithms aim to build classification models when the negative class is either absent, poorly sampled or not well defined.
Khan, Shehroz S., Madden, Michael G.
core   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Introducing CGE Models to the Classroom Using EXCEL [PDF]

open access: yes
This paper demonstrates how simple general equilibrium models can be solved with the help of Microsoft Excel. Two different general equilibrium models for tax incidence analysis are used as illustrative examples.
Amy Peng
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

Alternatives for Raising Living Standards [PDF]

open access: yes
Given the fundamental goal of raising living standards in the longer term, much attention is paid to policies that can be expected to increase national saving.
William Scarth
core  

Computational Efficiency Requires Simple Taxation

open access: yes, 2016
We characterize the communication complexity of truthful mechanisms. Our departure point is the well known taxation principle. The taxation principle asserts that every truthful mechanism can be interpreted as follows: every player is presented with a ...
Dobzinski, Shahar
core   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

TRENDS IN INTERNATIONAL TAX PLANNING: NEW QUALIFICATIONS AND TAX JURISDICTION SHOPPING [PDF]

open access: yesChallenges of the Knowledge Society, 2019
In 2015 the unprecedented leak of 11,5 million files from Mossack Fonseka, one of the world’s biggest offshore law firms, echoed around the globe after demonstrating variety of sophisticated ways in which the wealthy can use offshore tax jurisdictions.
Vladimir TROITSKIY
doaj  

Optimal Capital Taxation and Consumer Uncertainty [PDF]

open access: yes
This paper analyzes the impact of consumer uncertainty on optimal fiscal policy in a model with capital. The consumers lack confidence about the probability model that characterizes the stochastic environment and so apply a max-min operator to their ...
Justin Svec
core  

Home - About - Disclaimer - Privacy