Results 71 to 80 of about 309,561 (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
Reinwardtia, 2016 DE WILDE, W. J. J. O., DUYFJES, B. E. E. & RUGAYAH. 2015. Gymnopetalum pectinatum (W. J. De Wilde &Duyfjes) Rugayah: rank of species for Gymnopetalum scabrum var. pectinatum ( Cucurbitaceae). Reinwardtia 14(2):323 ‒ 324.
W. J. J. O. DE WILDE & B. E. E. DUYFJES - - +1 more
doaj
Effect of the microbiome on pathogen susceptibility across four Drosophilidae species
Insect Science, EarlyView.Four Drosophilidae species were used to investigate how variation in the host microbiome influences susceptibility to infection. Microbial composition and abundance differed among species and treatments. The effects of microbiome manipulation on host survival were both species‐ and pathogen‐specific.
Hongbo Sun, Ben Longdon, Ben Raymond
wiley +1 more source
From short to long: The impact of read length on metagenome assembly and binning
Methods in Ecology and Evolution, EarlyView.Abstract Metagenome sequencing not only plays a pivotal role in unravelling the genetic diversity and functional potential of microbial communities but also facilitates the discovery of genome context for microbial dark matter. This study presents a comparative analysis of metagenome sequencing strategies, focusing on the impact of read length on the ...
Xi Peng +7 more
wiley +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
Defense or attack? Can soccer clubs help tackle social exclusion? [PDF]
, 2004 This paper examines soccer as a social and cultural phenomenon which is increasingly being adopted as an instrument for social change. The economic power of soccer in the UK, and in many other parts of the world, is apparent with the fame and wealth ...
Holden, Philip, Wilde, Nicholas
core
Strong converse exponents for the feedback-assisted classical capacity of entanglement-breaking channels [PDF]
, 2017 Quantum entanglement can be used in a communication scheme to establish a correlation between successive channel inputs that is impossible by classical means.
Ding, Dawei, Wilde, Mark M.
core +3 more sources
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Wilde János családjának írt levelei 1922-1923 [PDF]
, 2015 Wilde János barátja és mentora, Max Dvorák halála után írt levelei, melyekben beszámol Wilde Ferencnek a Dvorák-hagyaték kiadásának kérdéseiről, a bécsi tanszéki utódlás kérdéseiről, az osztrák arisztokráciához fűződő viszonyáról, illetve a bécsi ...
Bardoly, István, Markója, Csilla
core
, 2016 In this paper we explore the scenario of learning to count multiple instances of objects from images that have been dot-annotated through crowdsourcing. Specifically, we work with a large and challenging image dataset of penguins in the wild, for which tens of thousands of volunteer annotators have placed dots on instances of penguins in tens of ...
Carlos Arteta +2 more
openaire +2 more sources