Results 141 to 150 of about 2,510 (282)
Searching for safety: Working conditions and policing in a US emergency department
Abstract In the United States, emergency departments aren't supposed to turn anyone away. They are the safety‐net of the safety‐net providing life‐saving care. Yet, what happens to healthcare when conditions are so strained that patients and staff lash out at each other? What happens when the safety net becomes a carceral net?
Fabián Luis C. Fernández
wiley +1 more source
Connect or detach: A transformative experience for medical students in end‐of‐life care
Abstract Context At the beginning of clinical practice, medical students face complex end‐of‐life (EoL) decisions, such as limiting life‐sustaining therapies, which may precipitate emotionally charged moral dilemmas. Previous research shows these dilemmas may cause identity dissonance and impact students' personal and professional development.
Diego Lima Ribeiro +3 more
wiley +1 more source
Secrecy: An Epistemological Account
ABSTRACT Although the ethical and political implications of secrecy are significant, I argue here that its fundamental nature is epistemological and that any account of its nature must be based on its epistemological profile. In particular, I propose examining secrecy within the framework of social and political epistemology, considering secrets as ...
Jesús Navarro
wiley +1 more source
Legal Construction of E-Commerce Income Tax in Online Marketplace: Withholding Tax System Mechanism
This legal research aims to answer several legal issues, namely the implications of the emptiness of income tax law with a withholding tax system for online marketplace-based e-commerce and the formulation of income tax legal construction with a ...
Narwadi, Made Wiswarupa +1 more
core +2 more sources
ABSTRACT A broad literature has established the negative effects of teen motherhood on educational outcomes. Yet relatively little is known about the educational effects of becoming a teen father. Using siblings fixed effects on population‐level data from Chile I compare educational outcomes of young teen‐mothers and teen‐fathers and provide new ...
Maria Palma Carvajal
wiley +1 more source
The Evolving Role of 21st Century Municipal Financial Advisors
ABSTRACT We describe the evolution of the market for municipal financial advice since the year 2000 and present new empirical facts. Using SEC municipal advisor filings, we show that the number of operating advisors has decreased over time. We document that withdrawals—either exits, reorganizations, or mergers—are concentrated among smaller firms and ...
Daniel G. Garrett, Baridhi Malakar
wiley +1 more source
The digital economy and, more specifically, highly digitalised business models are putting pressure on domestic and international tax systems. As potential responses are being explored by individual governments and the OECD Inclusive Framework, one ...
Black, Celeste
core
TAX WITHHOLDING A KEY TO FAIR TAXATION
PPH, or Income Tax Withholding, is a system where taxes are directly deducted by the payer before the income is received by the recipient. In other words, when someone receives a salary, honorarium, or other payments, part of the tax has already been withheld and paid to the government.
M. Faschal Rifarel +2 more
openaire +1 more source
Learning From 25 Years of Changes in Business Tax Policy
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
AI Alignment Versus AI Ethical Treatment: 10 Challenges
ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
wiley +1 more source

