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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Yochai Eisenberg, Mackenzie Hayes, Amy Hofstra, Delphine Labbé, Robert Gould and Robin Jones
Safely walking or wheeling in a wheelchair in the community is a civil and human right. Some progress has been made in the US towards making walking/wheeling paths more accessible for people with disabilities through the construction of new curb ramps, f...
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Jessica J. Sportelli, Kelly M. Heimann and Brittany L. Jones
Bottlenose dolphins (Tursiops truncatus) rely on frequency- and amplitude-modulated whistles to communicate, and noise exposure can inhibit the success of acoustic communication through masking or causing behavioral changes in the animal. At the US Navy ...
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João Paulo Oliveira Marum, H. Conrad Cunningham, J. Adam Jones and Yi Liu
Two recent studies addressed the problem of reducing transitional turbulence in applications developed in C# on .NET. The first study investigated this problem in desktop and Web GUI applications and the second in virtual and augmented reality applicatio...
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Eleanna Chalari, Huw S. Jones, Marios Hadjicharalambous and Mark C. Fogarty
High-intensity interval exercise (HIIE) is a type of structured physical training characterized by repeated bouts of high-intensity exercise interspersed with recovery periods. Although HIIE was found to improve physical performance in a relatively short...
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Agnieszka Dutkowska-Zuk, Joe Bourne, Chengyuan An, Xuan Gao, Oktay Cetinkaya, Peter Novitzky, Gideon Ogunniye, Rachel Cooper, David De Roure, Julie McCann, Jeremy Watson, Tim Watson and Eleri Jones
This systematic literature review explores the scholarly debate around public perceptions and behaviors in the context of cybersecurity in connected places. It reveals that, while many articles highlight the importance of public perceptions and behaviors...
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Alemayehu Teressa Negawo, Meki Shehabu Muktar, Ricardo Alonso Sánchez Gutiérrez, Ermias Habte, Alice Muchugi and Chris S. Jones
The development of modern genomic tools has helped accelerate genetic gains in the breeding program of food crops. More recently, genomic resources have been developed for tropical forages, providing key resources for developing new climate-resilient hig...
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James Marcus Griffin, Steven Jones, Bama Perumal and Carl Perrin
Welding inspection is a critical process that can be severely time-consuming, resulting in productivity delays, especially when destructive or invasive processes are required. This paper defines the novel approach to investigate the physical correlation ...
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Tulsi Patel, Mark W. Jones and Thomas Redfern
We present a novel approach to providing greater insight into the characteristics of an unlabelled dataset, increasing the efficiency with which labelled datasets can be created. We leverage dimension-reduction techniques in combination with autoencoders...
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Jones Luís Schaefer, Paulo Roberto Tardio, Ismael Cristofer Baierle and Elpidio Oscar Benitez Nara
The adoption of models based on key performance indicators to diagnose and evaluate the competitiveness of companies has been presented as a trend in the operations? management. These models are structured with different variables in complex interrelatio...
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