This article overviews currently available options for rewarding peer reviewers. Rewards and incentives may help maintain the quality and integrity of scholarly publications. Publishers around the world implemented a variety of financial and nonfinancial mechanisms for incentivizing their best reviewers. None of these is proved effective on its own. A strategy of combined rewards and credits fo...

A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...

It has been over twenty years since the advent of frequent flyer programs at major airlines.' Yet, the Internal Revenue Service ("IRS" or "Service") has left unsettled the controversy surrounding the taxability of credits earned by employees through these programs. This inaction is surprising given the following factors: (1) well-established taxation principles found in code and case law that s...

The Independent Evaluation Group is an independent unit within the World Bank Group; it reports directly to the Bank's Board of Executive Directors. IEG assesses what works, and what does not; how a borrower plans to run and maintain a project; and the lasting contribution of the Bank to a country's overall development. The goals of evaluation are to learn from experience, to provide an objecti...

The paper investigates the long run behavior of house prices and their dynamic interactions with bank credits, real output and interest rate for the case of Malaysia. Apart from the aggregate house prices, the analysis also covers various house price sub-indices, namely, the terraced house price index, the semidetached house price index, the detached house price index and the high-rise price in...

August 2007 | Volume 5 | Issue 8 | e216 No Forest Left Behind Gustavo A. B. da Fonseca, Carlos Manuel Rodriguez, Guy Midgley, Jonah Busch, Lee Hannah, Russell A. Mittermeier New research indicates that slowing tropical deforestation may play a much larger role in mitigating climate change than previously believed [1,2]. Carbon emissions from tropical deforestation are expected to increase atmos...

This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. Specifically, we assess the potential R&D-enhancing effect on recipients of R&D tax credits compared with their non-recipient counterparts. Moreover, the potential difference in the R&D-enhancing effect between high-tech and non-high-tech firms is also examined. Utilizing a firm-level panel ...

W researchers from different fields with different norms collaborate, the question arises of how nameordering conventions are chosen and how they affect contribution credits. In this paper, we answer these questions by studying two disciplines that exemplify the two cornerstones of name-ordering conventions: lexicographical ordering (i.e., alphabetical ordering, endorsed in economics) and nonle...

PURPOSE To determine the agreement among the items of the Korean physical therapist licensing examination, learning objectives of class subjects, and physical therapists' job descriptions. METHODS The main tasks of physical therapists were classified, and university courses related to the main tasks were also classified. Frequency analysis was used to determine the proportions of credits for ...

Consider a mobile ad hoc network (MANET) where packet transmissions occur between mobile nodes. Such a network requires that the nodes act as relays to form multi-hop routes connecting the origin-destination node pairs that are out of radio transmission range with respect to each other. If the nodes do not to belong the same authority, then the nodes must be given an incentive to spend their re...