The Experts below are selected from a list of 20184 Experts worldwide ranked by ideXlab platform
Edward L Maydew - One of the best experts on this subject based on the ideXlab platform.
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banks as tax planning intermediaries
Social Science Research Network, 2016Co-Authors: John Gallemore, Brandon Gipper, Edward L MaydewAbstract:We provide the first large-sample evidence of banks playing an important role in facilitating tax planning by client firms. Banks could be associated with client tax avoidance through two separate mechanisms. First, banks may act as tax planning intermediaries by developing and implementing tax strategies for corporate clients or by spreading tax strategies across clients. Second, banks may select borrowers in part based on their tax avoidance. Capturing bank-client relationships using lending contracts, we find that a borrower’s own tax avoidance is strongly associated with the average tax avoidance of its bank’s other borrowers. Further tests are consistent with this result being driven in part by banks acting as tax planning intermediaries. Finally, we find that borrowers experience meaningful increases in tax avoidance when they begin a new relationship with a bank whose existing borrowers are substantial tax avoiders. Overall, our results suggest that banks, in addition to being financial intermediaries, also act as tax planning intermediaries in facilitating corporate tax planning.
Handa Xi - One of the best experts on this subject based on the ideXlab platform.
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Nonlinear feedback stabilization of high-speed Planing vessels by a controllable transom flap
Proceedings of the 2005 American Control Conference 2005., 2005Co-Authors: Handa XiAbstract:Planing vessels suffer from porpoising instability at high forward speeds. Controllable transom flaps can be used to control the heave/pitch motion of the Planing craft. In this paper, a nonlinear controller is designed based on the feedback linearization method to achieve asymptotic stability of the planning boat, thus avoiding porpoising at high speeds. We first show that the full-state nonlinear dynamic model describing the ship motion is not feedback linearizable. A state transformation is then constructed to decompose the model into a linearizable subsystem and a nonlinear internal dynamic subsystem. A reduced order state feedback is shown next to stabilize the Planing vessel motion around the equilibrium point. Analysis of the region of attraction is also performed to provide an assessment of the effective safe operating range around the equilibrium point.
Julian Salavarrieta - One of the best experts on this subject based on the ideXlab platform.
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haptic computer assisted patient specific preoperative planning for orthopedic fractures surgery
Computer Assisted Radiology and Surgery, 2015Co-Authors: I Kovler, Leo Joskowicz, Yoram A Weil, Amal Khoury, Achia Kronman, Rami Mosheiff, Meir Liebergall, Julian SalavarrietaAbstract:Purpose The aim of orthopedic trauma surgery is to restore the anatomy and function of displaced bone fragments to support osteosynthesis. For complex cases, including pelvic bone and multi-fragment femoral neck and distal radius fractures, preoperative planning with a CT scan is indicated. The planning consists of (1) fracture reduction—determining the locations and anatomical sites of origin of the fractured bone fragments and (2) fracture fixation—selecting and placing fixation screws and plates. The current bone fragment manipulation, hardware selection, and positioning processes based on 2D slices and a computer mouse are time-consuming and require a technician.
Svein Jentoft - One of the best experts on this subject based on the ideXlab platform.
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marine spatial planning in scotland levelling the playing field
Marine Policy, 2017Co-Authors: Glen Smith, Svein JentoftAbstract:Abstract Marine spatial planning (MSP) is the leading tool for managing human activities at sea. It is designed to assist in decision making for marine resource access and use by considering the actions of those using the resources, interactions between these groups, and their cumulative impact on the natural environment. Being informed by ecosystem based management, MSP recognises that socio-natural systems are complex and that stakeholder and public input are key components of well-informed decision making. Therefore, MSP is rooted in the principles of good governance, including those of participation and transparency. This paper considers MSP processes in Scotland's inshore waters in the context of these good governance principles. The focus is on the institutional arrangements that allow stakeholders and the public to contribute to planning Scotland's seas and coasts. Whilst acknowledging the significant challenges faced by planners, and the work conducted so far, this research suggests that improvements could be made in how – and when – engagement takes place. It appears that at an early stage of introducing MSP in Scotland powerful stakeholders shaped the images, values and principles that guide it, and that including a broader range of actors early on might positively affect the legitimacy and acceptance of MSP in its later stages. The current institutional arrangements do not appear to allow for this. Ultimately, MSP in Scotland is in danger of institutionalising – and thus legitimising – existing power relations between marine resource users, and it does little to level the playing field.
John Gallemore - One of the best experts on this subject based on the ideXlab platform.
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banks as tax planning intermediaries
Social Science Research Network, 2016Co-Authors: John Gallemore, Brandon Gipper, Edward L MaydewAbstract:We provide the first large-sample evidence of banks playing an important role in facilitating tax planning by client firms. Banks could be associated with client tax avoidance through two separate mechanisms. First, banks may act as tax planning intermediaries by developing and implementing tax strategies for corporate clients or by spreading tax strategies across clients. Second, banks may select borrowers in part based on their tax avoidance. Capturing bank-client relationships using lending contracts, we find that a borrower’s own tax avoidance is strongly associated with the average tax avoidance of its bank’s other borrowers. Further tests are consistent with this result being driven in part by banks acting as tax planning intermediaries. Finally, we find that borrowers experience meaningful increases in tax avoidance when they begin a new relationship with a bank whose existing borrowers are substantial tax avoiders. Overall, our results suggest that banks, in addition to being financial intermediaries, also act as tax planning intermediaries in facilitating corporate tax planning.