Current Search: Wang, Lin (x)
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Title
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Heavy metals removal by a promising locally available aquatic plant, Najas graminea del., in Taiwan.
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Creator
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Lee, C.-L., Wang, Tsen C., Lin, C-K., Mok, Hin-Kiu, Harbor Branch Oceanographic Institute
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Date Issued
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1999
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PURL
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http://purl.flvc.org/FCLA/DT/3172963
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Subject Headings
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Heavy metals, Heavy metals --Environmental aspects, Bioremediation, Aquatic plants, Green technology
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Format
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Document (PDF)
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Title
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CEO CHARITABLE INCLINATION AND CORPORATE TAX AVOIDANCE.
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Creator
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Wang, Lin, Kohlbeck, Mark, Florida Atlantic University, School of Accounting, College of Business
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Abstract/Description
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Many CEOs are philanthropists and express their passion for social welfare through service to various charities and foundations. However, it is unclear whether these behaviors are driven by intrinsic motivations, such as prosocial value and altruism, or by extrinsic and egoistic motivations like reputation and social network building. To understand the underlying motivations and consequences of these behaviors, I build on the self-determination theory and investigate how CEO charitable...
Show moreMany CEOs are philanthropists and express their passion for social welfare through service to various charities and foundations. However, it is unclear whether these behaviors are driven by intrinsic motivations, such as prosocial value and altruism, or by extrinsic and egoistic motivations like reputation and social network building. To understand the underlying motivations and consequences of these behaviors, I build on the self-determination theory and investigate how CEO charitable inclination, defined as CEO sitting on charity boards, affects corporate tax avoidance. I further examine how CEO charitable inclination impacts firm value through corporate tax policies. I find that CEO charitable inclination is negatively associated with corporate tax avoidance. Specifically, firms with charitable-inclined CEOs pay higher cash taxes and are less likely to engage in aggressive forms of tax planning, such as tax shelters. The results are robust to different model specifications and alternative measures. Further, I conduct additional analysis examining the underlying motivations of CEO charitable inclination and find it positively associated with intrinsic motivations, such as prosocial values and high moral standards. These results provide strong evidence that charitable-inclined CEOs, driven by their intrinsic motivations, are concerned about social welfare and government revenue. These CEOs are less likely to engage in unethical or immoral behaviors, such as aggressive tax planning and tax evasion. However, I do not find evidence that CEO charitable inclination has a moderating effect on the relationship between corporate tax avoidance and firm value.
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Date Issued
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2022
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PURL
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http://purl.flvc.org/fau/fd/FA00013903
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Subject Headings
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Corporations--Taxation, Charity
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Format
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Document (PDF)
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Title
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Guidelines for monitoring autophagy in Caenorhabditis elegans.
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Creator
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Hong Zhang, Jessica T Chang, Bin Guo, Malene Hansen, Kailiang Jia, Attila L Kovács, Caroline Kumsta, Louis R Lapierre, Renaud Legouis, Long Lin, Qun Lu, Alicia Meléndez, Eyleen J O'Rourke, Ken Sato, Miyuki Sato, Xiaochen Wang, Fan Wu
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Abstract/Description
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The cellular recycling process of autophagy has been extensively characterized with standard assays in yeast and mammalian cell lines. In multicellular organisms, numerous external and internal factors differentially affect autophagy activity in specific cell types throughout the stages of organismal ontogeny, adding complexity to the analysis of autophagy in these metazoans. Here we summarize currently available assays for monitoring the autophagic process in the nematode C. elegans. A...
Show moreThe cellular recycling process of autophagy has been extensively characterized with standard assays in yeast and mammalian cell lines. In multicellular organisms, numerous external and internal factors differentially affect autophagy activity in specific cell types throughout the stages of organismal ontogeny, adding complexity to the analysis of autophagy in these metazoans. Here we summarize currently available assays for monitoring the autophagic process in the nematode C. elegans. A combination of measuring levels of the lipidated Atg8 ortholog LGG-1, degradation of well characterized autophagic substrates such as germline P granule components and the SQSTM1/p62 ortholog SQST-1, expression of autophagic genes and electron microscopy analysis of autophagic structures are presently the most informative, yet steady-state, approaches available to assess autophagy levels in C. elegans. We also review how altered autophagy activity affects a variety of biological processes in C. elegans such as L1 survival under starvation conditions, dauer formation, aging, and cell death, as well as neuronal cell specification. Taken together, C. elegans is emerging as a powerful model organism to monitor autophagy while evaluating important physiological roles for autophagy in key developmental events as well as during adulthood.
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Date Issued
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2015
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PURL
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http://purl.flvc.org/fau/fd/FAUIR000529
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Format
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Document (PDF)