Search results for "Age effect"

showing 4 items of 34 documents

From accrued to paid income tax: A review of effective tax rate calculation

2019

Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…

lcsh:Accounting. BookkeepingTax burden:6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas [CDU]Tipo impositivo efectivoAccountingPresión fiscalContabilización del impuesto sobre beneficioslcsh:Financelcsh:HG1-9999lcsh:HF5601-5689Accounting for income taxAverage effective tax rateRevista de Contabilidad
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Relative age and perceptions of soccer specific skills among elite youth players in Norway

2019

One common feature among the selected players in talent development programs are the well-known relative age effect (RAE), characterized by a skewed birth distribution among selected players with an over-representation of players born early in the selection year. The aim of the present study was to examine potential differences in soccer-specific skills between players selected for national talent program born in the first half of the year compared to the players born in the second half of the year. A total of 753 elite male U 14 (N = 363) and U 13 players (N = 390) from 16 of 18 soccer regions in Norway participated. The results showed players born early in the selection year considered th…

media_common.quotation_subject050105 experimental psychology03 medical and health sciences0302 clinical medicinePerceptionPlayer assessed skills0501 psychology and cognitive sciencesRelative age effectmedia_commonCoach assessed skillsYouth soccer05 social sciences030229 sport sciencesGeneral MedicineRelative age effectVDP::Medisinske Fag: 700::Idrettsmedisinske fag: 850Peer reviewTalent developmentGV557-1198.995Sports medicineElitePsychologyRC1200-1245:Samfunnsvitenskap: 200::Samfunnsvitenskapelige idrettsfag: 330 [VDP]human activitiesSportsDemography
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Fitness in male black grouse (Tetrao tetrix) : effects of life histories and sexual selection on male lifetime mating success

2013

senescenceteerievoluutiobiologialisääntymiskäyttäytyminensoidinkäyttäytyminenornamentitsoidinseksuaalivalintalekkelpoisuuslong-term datasukupuolivalintaparinvalintasoidinpaikatage effectsparittelumenestysornaments
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Wage Effects of Firm Size : Evidence from Linked Employer-Employee Panel

2017

This study explores the relationship between wages and firm size using large registered data and different identification strategies. We found that the effect of firm size on wages is negligible when worker and firm characteristics are accounted for. The findings are robust across identification strategies and numerous covariates. The findings are also consistent with the view that coordinated wage-setting systems narrow wage distributions. peerReviewed

wage effectspalkatpalkkajärjestelmätkokofirm sizeyritykset
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