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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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Aniessa Rinny Asnaning, . Surya, Andy Eka Saputra, Destieka Ahyuni
Pág. 176 - 182
The excessive quantity of groundwater utilization leads to significantly reduced groundwater availability. In another aspect of a tropical country, Indonesia has a reasonably high rainfall in the rainy season. The problem of this research is that the rai...
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Tamar Shabi, Yaron Ziv, Reuven Yosef and Nadav Shashar
Global degradation of coral reefs is reflected in the destruction of shelters in various environments and threatens the stability of marine ecosystems. Artificial shelters offer an alternative, but their design could be more challenging due to limited kn...
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Dario Bottino-Leone, Dagmar Elisabet Exner, Jennifer Adami, Alexandra Troi and Jessica Balest
The abandonment and deterioration of historic rural buildings in Europe raise significant issues, including hydrogeological risks, the loss of productive land, and cultural heritage decline. Despite being underestimated, these structures hold significant...
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Maxim Saveliev, Maksym Pantin, Igor Skiter, Thomas B. Scott and Peter G. Martin
This work presents the application of a novel evolutional algorithmic approach to determine and reconstruct the specific 3-dimensional source location of gamma-ray emissions within the shelter object, the sarcophagus of reactor Unit 4 of the Chornobyl Nu...
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Lidia Alvarez-Morales, Neemias Santos da Rosa, Daniel Benítez-Aragón, Laura Fernández Macías, María Lazarich and Margarita Díaz-Andreu
In the last few years, archaeoacoustic studies of rock art sites and landscapes have undergone significant growth as a result of renewed interest in the intangible aspects of the archaeological record. This article focuses on the acoustic study carried o...
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Sangwon Park, Wonsik Kang, Young-Soo Park and Daewon Kim
Jinhae Bay in South Korea is a common typhoon shelter, but there are no established criteria for the area or vessel capacity. The aim of this study was to determine the optimal capacity and arrangement of typhoon shelters for vessels in the sea area surr...
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Gaetano Robustelli and Federica Lucà
Shelter caves serve as crucial repositories that provide valuable insights into Late Pleistocene?Holocene depositional mechanisms and environmental changes. In this study, we conducted a stratigraphic analysis of the easternmost cave-fill succession with...
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Kohei Ogawa, Takuya Inoue, Yuki Hiramatsu and Jagriti Mishra
In recent years, the frequency of torrential rains has increased due to abnormal weather conditions. Torrential rains have caused extensive flooding damage in many areas. As delays in evacuation can pose a threat to life, a quick search for safe evacuati...
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Stefano Furlani, Fabrizio Antonioli, Emanuele Colica, Sebastiano D?Amico, Stefano Devoto, Pietro Grego and Timmy Gambin
Sea caves are a type of cave formed primarily by the wave action of the sea. The coastal scenery of the Gozitan coast is very interesting in that sea caves and other coastal landforms, such as sea arches, develop at the sea level. We mapped seventy-nine ...
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