Results 31 to 40 of about 3,746 (183)
SafetyThe present study examines the well-being of workers in an Italian manufacturing plant, focusing on work engagement, emotional exhaustion and work ability. These dimensions have received relatively little attention in manufacturing contexts.
Giulia Bacci +4 more
doaj +1 more source
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
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Future Internet, 2019 Aims: The aim of this study was to compare victims of one type of cyberstalking (OneType) with victims of more than one type of cyberstalking (MoreType) regarding (1) the impact of cyberstalking and (2) attitudes related to telling someone about the ...
Tatiana Begotti, Daniela Acquadro Maran
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley +1 more source
Green Subsidies and the Promotion of Eco‐Social Policy in Germany and the United States
Regulation &Governance, EarlyView.ABSTRACT The climate crisis poses an acute threat to humanity. Eco‐social policy can help mitigate this threat, but eco‐social policy and the green transition are expensive. Our paper contributes to a better understanding of the role that green subsidies play in advancing eco‐social politics and policies.
Benedikt Bender, Daniel Kinderman
wiley +1 more source
Recent updates in the VERDI fission-fragment spectrometer [PDF]
EPJ Web of ConferencesThe VElocity foR Direct particle Identification (VERDI) is a spectrometer designed to determine fission-fragment mass distributions using the 2E-2v method, which measures both velocities and energies of the fission fragments. VERDI has two time-of-flight
Gómez L A. M. +11 more
doaj +1 more source
Nordic Journal of Botany, Volume 2026, Issue 3, March 2026.The genus Croton (Euphorbiaceae) is an exceptionally megadiverse genus, encompassing roughly 1200 species that are predominantly distributed across tropical regions globally. For the New World, the genus is organized into three subgenera (Adenophylli, Geiseleria and Quadrilobi) and 31 sections, with C. sect. Barhamia standing out with its approximately
Nicolas Giovanny Burilli +2 more
wiley +1 more source
The role of adult attachment and alexithymia in dyadic adjustment
Journal of Affective Disorders ReportsBackground: The present study aimed to investigate if romantic attachment dimensions and alexithymia could significantly predict the dyadic adjustment of individuals in a romantic relationship.
Annunziata Romeo +3 more
doaj +1 more source