Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry

Historically, the cost of financing business through debt has reduced income tax paid.Financing via new equity has not.This asymmetry has not been without consequences.The high indebtedness and relative undercapitalisation of corporates creates a risk of reduced resilience to economic shocks.Some Accessories countries have introduced tax incentivis

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Risk and protective factors for self-harm and suicide behaviours among serving and ex-serving personnel of the UK Armed Forces, Canadian Armed Forces, Australian Defence Force and New Zealand Defence Force: A systematic review.

BackgroundSelf-harm and suicide behaviours are a major public health concern.Several factors are associated with these behaviours among military communities.Identifying these factors may have important implications for policy and clinical services.The aim of this review was to identify the risk and protective factors associated with self-harm and s

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Study of the Thermal Decomposition of PFPEs Lubricants on a Thin DLC Film Using Finitely Extensible Nonlinear Elastic Potential Based Molecular Dynamics Simulation

Perfluoropolyethers (PFPEs) are widely used as hard disk lubricants for protecting carbon overcoat reducing friction between the hard disk interface and the head during the movement of head during reading and writing data in the hard disk.Due to temperature rise of PFPE Zdol lubricant molecules on a DLC surface, how polar end groups are detached fr

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