The current system of taxing the income multinational firms in United States is flawed across multiple dimensions. provides an artificial tax incentive to earn low-tax countries, rewards aggressive planning, and not compatible with any common metrics efficiency. U.S. also notoriously complex; observers are nearly unanimous lamenting heavy compliance burdens impracticality coherent enforcement. ...

The pur­pose of this art­icle is to ana­lyze the ef­fects man­dat­ory trans­ition IFRS (In­ter­na­tional Fin­an­cial Re­port­ing Stand­ards) in Hun­gary at be­gin­ning 2017 (Act CLXXVIII 2015) on profits and fin­an­cial per­form­ance com­pan­ies lis­ted Bud­apest Stock Ex­change. re­search as­sumes a change ac­count­ing reg­u­la­tions that will af­fect meas­ure­ment res­ults valu­ation pro­ced­...

The Prevention and Incidence of Asthma and Mite Allergy (PIAMA) study is a birth cohort study that investigates the influence of allergen exposure on the development of allergy and asthma in the first several years of life. The objectives of this study were to investigate the relationship between a family history of allergy and/or asthma and exposure of newborn children to mite and pet allergen...

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Sensitization to the house dust mite (Dermataphagoides pteronyssinus) (HDM) is the most common risk factor associated with the development of asthma in adults and children. The effectiveness of HDM control measures in the treatment of asthma is not yet proven. The strategies for control for avoidance depend on our understanding of the biology of the HDM. The evidence suggests a favorable effect...

Sweden and Spain experiment with different provider models to reform healthcare provision. Both models have in common that they extend the role of the for-profit sector in healthcare. As the analysis of Saltman and Duran demonstrates, privatisation is an ambiguous and contested strategy that is used for quite different purposes. In our comment, we emphasize that their analysis leaves questions ...

Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify ...

A product warranty is an agreement offered by a producer to a consumer to replace or repair a faulty item, or to partially or fully reimburse the consumer in the event of a failure. Warranties are very widespread and serve many purposes, including protection for producer, seller, and consumer. They are used as signals of quality and as elements of marketing strategies. In this study we review t...

Industry in Ukraine is among the world’s most energy intensive. Energy was plentiful and cheap in Soviet times and little effort was made to conserve it. Rising energy prices have had a major impact on profits and production, which also creates a tremendous market potential for energy efficient products and services. Yet Ukrainian industry has not implemented significant energy efficiency measu...

The neoclassical theory of investment implies that expected stock returns are tied with the expected marginal benefit of investment divided by the marginal cost of investment. Winners have higher expected growth and expected marginal productivity (two major components of the marginal benefit of investment), and earn higher expected stock returns than losers. The investment model succeeds in cap...