To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms...
This study explores how a star CEO winning a prestigious award and prior firm performance relative to competitive aspirations, defined as the performance of industry peers, influence competitor CEOs’ risk-taking. Using a difference-in-differences methodology, we find that when a star CEO wins a prominent award, competitor CEOs increase their risk-taking....
Agrivoltaic systems combine solar energy and agriculture, promoting dual land use. Although grazing sheep in these systems is common, research on intentionally designed pastures to increase production is lacking. This study seeks to compare the herbage growth and lamb production in simple, diverse, and legume pastures in an agrivoltaic system...
1. Multidimensional trait frameworks are increasingly used to understand plant strategies for growth and survival. However, it is unclear if frameworks developed at a global level can be applied in local communities and how well these frameworks—based largely on plant morphological traits—align with plant physiology and response to stress.
2....
Solvent extraction is an integral chemical and biochemical separation process that is drastically intensified in microfluidic systems. A novel high-throughput micro-separator was additively manufactured for the intensification of liquid–liquid separation. The micro-posts array within the flow plate generated a capillary pressure gradient on the non-wetting organic phase, enabling continuous, membrane-free,...
Given the abundance of images related to operations that are being captured and stored, it behooves firms to innovate systems using image processing to improve operational performance that refers to any activity that can save labor cost. In this paper, we use deep learning techniques, combined with classic image/signal processing...
Over recent decades, the Bering Sea has experienced oceanic and atmospheric
climate extremes, including record warm ocean temperature anomalies and marine heatwaves (MHWs), and increasingly variable air-sea heat fluxes. In this work, we assess the relative roles of surface forcing and ocean dynamical processes on mixed layer temperature (MLT) tendency...
Unconditioned responding (UCR) to a naturally aversive stimulus is associated with defensive responding to a conditioned threat cue (CS+) and a conditioned safety cue (CS-) in trauma-exposed individuals during fear acquisition. However, the relationships of UCR with defensive responding during extinction training, posttraumatic stress disorder (PTSD) symptom severity, and fearful...
Carbonatable calcium silicate cement (CSC) is a promising approach to reduce the carbon footprint associated with concrete production. Carbonatable CSC gains strength by reacting with carbon dioxide (CO2). While the concept of carbonation is well known, more information on the curing process is needed. This study focuses on studying the...
Anadromous Oncorhynchus mykiss (steelhead) express diverse migratory behaviors and life history strategies. Adult migration timing diversity within steelhead is often categorized into divergent early- and late-migration phenotypes. On the Rogue River in Oregon, adult steelhead return from the ocean during distinct early-summer, late-summer, and winter runs. Additionally, some juvenile steelhead...