Memorial University of Newfoundland

About: Memorial University of Newfoundland is a education organization based out in St. John's, Newfoundland and Labrador, Canada. It is known for research contribution in the topics: Population & Context (language use). The organization has 13818 authors who have published 27785 publications receiving 743594 citations. The organization is also known as: Memorial University & Memorial University of Newfoundland and Labrador.

Do IRS Audits Deter Corporate Tax Avoidance

Abstract: We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that U.S. public firms undertake less aggressive tax positions when tax enforcement is stricter. Reflecting its first-order economic impact on firms, our coefficient estimates imply that raising the probability of an IRS audit from 19 percent (the 25th percentile in our data) to 37 percent (the 75th percentile) increases their cash effective tax rates, on average, by nearly 2 percentage points, which amounts to a 7 percent increase in cash effective tax rates. These results are robust to controlling for firm size and time, which determine our primary proxy for IRS enforcement, in different ways; specifying several alternative dependent and test variables; and confronting potential endogeneity with instrumental variables and panel data estimations, among other techniques.

Scale-dependent interactions between tree canopy cover and impervious surfaces reduce daytime urban heat during summer

Abstract: As cities warm and the need for climate adaptation strategies increases, a more detailed understanding of the cooling effects of land cover across a continuum of spatial scales will be necessary to guide management decisions. We asked how tree canopy cover and impervious surface cover interact to influence daytime and nighttime summer air temperature, and how effects vary with the spatial scale at which land-cover data are analyzed (10-, 30-, 60-, and 90-m radii). A bicycle-mounted measurement system was used to sample air temperature every 5 m along 10 transects (∼7 km length, sampled 3–12 times each) spanning a range of impervious and tree canopy cover (0–100%, each) in a midsized city in the Upper Midwest United States. Variability in daytime air temperature within the urban landscape averaged 3.5 °C (range, 1.1–5.7 °C). Temperature decreased nonlinearly with increasing canopy cover, with the greatest cooling when canopy cover exceeded 40%. The magnitude of daytime cooling also increased with spatial scale and was greatest at the size of a typical city block (60–90 m). Daytime air temperature increased linearly with increasing impervious cover, but the magnitude of warming was less than the cooling associated with increased canopy cover. Variation in nighttime air temperature averaged 2.1 °C (range, 1.2–3.0 °C), and temperature increased with impervious surface. Effects of canopy were limited at night; thus, reduction of impervious surfaces remains critical for reducing nighttime urban heat. Results suggest strategies for managing urban land-cover patterns to enhance resilience of cities to climate warming.

The Preparation and Preliminary Characterisation of Eight Geological MPI-DING Reference Glasses for In-Situ Microanalysis

Abstract: Eight silicate glasses were prepared by directly fusing and stirring 50-100 g each of basalt, andesite, komatiite, peridotite, rhyolite, and quartz-diorite. These are referred to as MPI-DING glasses and were made for the purpose of providing reference materials for geochemical, in-situ microanalytical work. Results from various analytical techniques indicate that individual glass fragments are well homogenised with respect to major and trace elements at the μm to mm scale. Heterogeneities due to quench crystallisation of olivine have been observed in small and limited areas of the two komatiitic glasses. In order to obtain concentration values for as many elements as possible, the glasses were analysed by a variety of bulk and microanalytical methods in a number of laboratories. The analytical uncertainties of most elements are estimated to be between 1% and 10%. From the analytical data, preliminary reference values for more than sixty elements were calculated. The analytical uncertainties of most elements are estimated to be between 1% and 10%. Huit verres silicates ont ete prepares directement par fusion et melange de 50 a 100 g de basalte, andesite, komatiite, peridotite, rhyolite et diorite quartzique. Ils sont references sous l'appellation verres MPI-DING et ont ete prepares pour fournir des materiaux de reference pour la micro-analyse geochimique in situ. Les resultats obtenus par differentes methodes analytiques montrent que des fragments de verre individuels sont bien homogeneises, tant au niveau des elements majeurs et en traces qu'au niveau du μm au mm. Des heterogeneites provenant de la cristallisation de l'olivine au cours de la trempe n'ont ete observees que dans quelques petites zones de deux verres komatiitiques. Afin d'obtenir des valeurs de concentrations pour le plus grand nombre d'elements, plusieurs laboratoires. A partir de ces donnees, des valeurs de reference preliminaires ont ete calculees pour plus de 60 elements. Les incertitudes analytiques de la plupart des elements sont estimees entre 1 et 10%.