Search results for "Avoidance"
showing 7 items of 297 documents
Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia
2014
Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…
Survey of Research for Performance Measurement of Mobile Manipulators
2016
International audience; This survey provides the basis for developing research in the area of mobile manipulator performance measurement, an area that has relatively few research articles when compared to other mobile manipulator research areas. The survey provides a literature review of mobile manipulator research with examples of experimental applications. The survey also provides an extensive list of planning and control references as this has been the major research focus for mobile manipulators which factors into performance measurement of the system. The survey then reviews performance metrics considered for mobile robots, robot arms, and mobile manipulators and the systems that measu…
Self-reported reflective functioning mediates the association between attachment insecurity and well-being among psychotherapists.
2020
Objective: Subjective well-being is a crucial variable for mental health practitioners. This study examines the influence of therapists’ attachment dimensions and self-reported reflective functioning on their perceived well-being. Further, it examines if reflective functioning mediates the association between attachment insecurity and well-being. Method: A total of 416 experienced psychotherapists were enrolled in this cross-sectional study, and completed self-report measures of attachment insecurity, reflective functioning, and well-being. We tested the hypothesized mediation model with path analysis that examined indirect effects. Results: Both attachment anxiety and avoidance dimensions …
Taking a Break from News : A Five-nation Study of News Avoidance in the Digital Era
2021
This article comparatively examines news avoidance in a rapidly changing media environment. We utilize findings from a large dataset of 488 in-depth interviews with media consumers, conducted in Argentina, Finland, Israel, Japan, and the US. We aim to make a contribution to the study of news avoidance by providing a comprehensive and nuanced understanding of the drivers, practices, and patterns of news avoidance as they occur in and are shaped by a variety of national contexts. We argue that news avoidance is shaped not only by individual characteristics, but is also manifested and performed as part of specific time frames and socio-cultural factors. We distinguish two drivers of intentiona…
Multimodal Aposematic Defenses Through the Predation Sequence
2021
Aposematic organisms warn predators of their unprofitability using a combination of defenses, including visual warning signals, startling sounds, noxious odors, or aversive tastes. Using multiple lines of defense can help prey avoid predators by stimulating multiple senses and/or by acting at different stages of predation. We tested the efficacy of three lines of defense (color, smell, taste) during the predation sequence of aposematic wood tiger moths (Arctia plantaginis) using blue tit (Cyanistes caeruleus) predators. Moths with two hindwing phenotypes (genotypes: WW/Wy = white, yy = yellow) were manipulated to have defense fluid with aversive smell (methoxypyrazines), body tissues with a…
Seeing red? Colour biases of foraging birds are context dependent.
2020
Funder: Suomen Kulttuurirahasto; doi: http://dx.doi.org/10.13039/501100003125