Results 161 to 170 of about 119,662 (288)
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Evaluation on Emergency Medical Services Departure in the Trnava University Hospital, the Slovak Republic. [PDF]
Iran J Public Health, 2019 Stanciak J, Vareckova L, Samohyl M.
europepmc +1 more source
Insect Science, EarlyView.Moderate retention forestry creates structurally sharp forest edges that act as ecological filters, shaping orientation‐specific activity of ground‐dwelling arthropods. Using drift‐fence pitfall traps, we show that activity aligned with ecotones is more frequent than activity across forest–clearcut boundaries, particularly among detritivores.
Dominik Stočes +3 more
wiley +1 more source
EuroChoices, EarlyView.Summary New Genomic Techniques (NGTs) can be an important tool to achieve the goals set out in the European Green Deal like food security, environmental sustainability and climate change adaptation. However, the success of NGT‐derived products in the market depends on their acceptance by consumers and stakeholders.
Jan Pokrivcak +2 more
wiley +1 more source
Global Policy, EarlyView.ABSTRACT Starting with the Facebook‐Cambridge Analytica scandal and its link to Brexit and the 2016 US elections, the nexus among online political advertising, micro‐targeting, and data‐driven electoral campaigning has revealed its disruptive potential for democracies.
Enea Fiore +2 more
wiley +1 more source
Healthcare efficiency assessment using DEA analysis in the Slovak Republic. [PDF]
Health Econ Rev, 2018 Stefko R, Gavurova B, Kocisova K.
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Development of Regional Disparities in Alzheimer's Disease Mortality in the Slovak Republic from 1996 to 2015. [PDF]
Int J Alzheimers Dis, 2018 Gavurová B, Kováč V, Jarčušková D.
europepmc +1 more source