The high sensitivity of COVID-19 and the need for high accuracy calculations necessitate collecting the required data sets from reliable sources. Thus, all information was collected and categorized from reputable sources such as WHO (World Health Organization) and worldometers site (www.worldometers.info). The worldometers site contains information such as daily mortality statistics, recovery, and newly confirmed cases.
Research data including observation data is obtained from a collection of Iranian samples’ reports in three parts (i.e. death, confirmed and recovered). This countrywide daily information is confirmed by the WHO. It should be noted that the relevant data was collected between February 19 and May 16, 2020.
This dataset contains the Psi and Delta spectra obtained from the spectroscopic ellipsometer. Also, it contains the data after modelling with B-spline and Psemi_Tri general oscillator model. Furthermore, absorption and transmission spectra obtained from the UV-Vis spectrometer is also included in the data set. We calculate the transmission spectra from the obtained optical properties from the SE modelling. Research data_calculate T_DIB file has the calculated transmission spectra for different thicknesses sample.
Using a US panel data set from 1982 to 1992, I analyze how the 1986 Tax Reform Act (TRA1986) influenced the value of pursuing a sustainable tax strategy.
I use the Compustat database to construct a panel data set for USA firms over the period 1982-1992. I only include firms with complete data for the entire study period. I then divide the sample into pre-reform (1982-1986) and post-reform (1988-1992) periods. I follow the accounting literature (e.g. Mayberry et al. 2015; Neuman et al. 2013; McGuire et al. 2014) that uses effective tax rates (ETRs) to measure tax avoidance. Lower ETRs imply that a firm engages in tax avoidance. Further, I identify a firm as having a sustainable tax strategy if the coefficient of variation of annual ETRs over a period of five years is low.
Results indicate a negative association between tax avoidance behavior and the application of sustainable tax strategies, suggesting that firms that engage in higher tax avoidance behavior are not able to sustain their tax positions over time. The findings also imply that the TRA1986 diminishes the benefits of sustainable tax strategies in tax avoidance behavior.
This survey aimed to evaluate the cyber-security culture readiness of organizations from different countries and business domains when teleworking became a necessity due to the COVID-19 crisis. A targeted questionnaire was designed and a web-based survey was conducted addressing employees while working from home during the COVID-19 spread over the globe. The questionnaire contained no more than 23 questions and was available for almost a month, from 7th April 2019 until 3rd May 2019. During that period, 264 participants from 13 European countries spent approximately 8 minutes to answer it. Gathered data are being hosted in this dataset along with their analysis and graphical representation.
The data, code and results from a study on R package mbend are provided. R package mbend bends symmetric non-positive-definite matrices to symmetric positive definite matrices. A 5×5 non-positive-definite covariance matrix, its conversion to a correlation matrix, a 5×5 weight matrix for weighted bending, and an ill-conditioned genomic relationship matrix (created by method 1 of VanRaden, 2008) of 5,000 SNP and 1,000 animals with 10 duplicated genotypes and no quality control were used as data. Weighted and unweighted bending methods of Jorjani et al. (2003) and Schaeffer (2014) were tested and compared with the method of Bock et al. (1988) that is implemented in R package psych.
This database includes the averages (2006, 2010, 2014, 2016 and 2017) of state financial condition in the United States, Medicaid spending per enrollee and a number of control variables in an analysis of the effects of Medicaid spending on state financial condition. The SPSS database is included here. The hypothesis was that the effects were significant and possibly positive. I found an offsetting effect on revenues and expenditures which nulled the overall effect on state financial condition.