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...
Our study provides a review of theories that were used to study race and racism between 2010 and 2019 in higher education. We conducted a content analysis to identify concepts, statements and models used in higher education studies focused on race and racism in the three most highly read United...
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...
As we contemplate the future of forest landscapes under changing climate conditions and land-use demands, there is increasing value in studying historic forest conditions and how these landscapes have changed following past disturbances. Historic landscape paintings are a potential source of data on preindustrial forests with highly detailed, full-color depictions...
Resilient interdependent critical infrastructures (CIs) can better withstand cascading failures in disruptive events. This study proposes network expansion as a resilience improvement strategy for interdependent CIs and evaluates the influence of topology in interdependent network design for resilience optimization under disruption uncertainty. A resilience score consisting of network complexity and...
In its relatively short existence, open access—the free, online, and immediate availability of scientific outputs in journals and repositories—has contributed to the availability and impact of scientific knowledge across the globe. As a result, the authors hypothesize that researchers and students increasingly prefer that their work appears in open access...
Molecular phylogenetic and chemical analyses, and morphological characterization of collections of North American Paraisaria specimens support the description of two new species and two new combinations for known species. P. cascadensis sp. nov. is a pathogen of Cyphoderris (Orthoptera) from the Pacific Northwest USA and P. pseudoheteropoda sp. nov. is...
Research relying on remotely sensed data on land use and deforestation has exploded in recent years. While satellite-based measures have clear advantages in terms of coverage, the presence of measurement error within these products is often overlooked. Here, we detail the econometric implications of these errors when analyzing the determinants...
Advanced machine learning algorithms have the potential to be successfully applied to many areas of system modelling. In the present study, the capability of ten machine learning algorithms to predict the structural damage of an 8-storey reinforced concrete frame building subjected to single and successive ground motions is examined. From...
1. Ecologists, outdoor professionals and the public work and play in lands with complex histories. Part of decolonizing our professional and recreational practices is to expose settler colonial biases and recognize the histories of colonized lands and the peoples who have stewarded these lands for millennia prior to colonization.
2....