University of Saskatchewan

About: University of Saskatchewan is a education organization based out in Saskatoon, Saskatchewan, Canada. It is known for research contribution in the topics: Population & Health care. The organization has 25021 authors who have published 52579 publications receiving 1483049 citations. The organization is also known as: USask.

Canadian Stroke Best Practice Recommendations for Acute Stroke Management: Prehospital, Emergency Department, and Acute Inpatient Stroke Care, 6th Edition, Update 2018:

Abstract: The 2018 update of the Canadian Stroke Best Practice Recommendations for Acute Stroke Management, 6th edition, is a comprehensive summary of current evidence-based recommendations, appropriate for ...

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 two 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. JEL Classifications: M40; G34; G32; H25.

Students' ease in crossing cultural borders into school science

Abstract: The purpose of this article is to fine-tune a grounded-theory scheme originally proposed in this journal by Costa (1995). She categorized students according to the ease with which they succeed in school science; an ease related to the similarity between their life-world culture and

On the interpersonal regulation of emotions: Emotional reliance across gender, relationships, and cultures

Abstract: Three studies examine people’s willingness to rely on others for emotional support. We propose that emotional reliance (ER) is typically beneficial to well-being. However, due to differing socialization and norms, ER is also expected to differ across gender and cultures. Further, following a self-determination theory perspective, we hypothesize that ER is facilitated by social partners who support one’s psychological needs for autonomy, competence, and relatedness. Results from the studies supported the view that ER is generally associated with greater well-being and that it varies significantly across different relationships, cultural groups, and gender. Within-person variations in ER were systematically related to levels of need satisfaction within specific relationships, over and above betweenperson differences. The discussion focuses on the adaptive value and dynamics of ER.