Interstate Metrics: Conceptualizing, Operationalizing, and Measuring the Geographic Proximity of States Since the Congress of Vienna

Seed samples from 19 stands of Larixoccidentalis Nutt. were analyzed for electrophoretic variation at 23 loci. Because sample sizes consisted of only 9 or 10 trees per stand (18–20 alleles per locus per stand), samples were grouped by geographic proximity into four larger samples. For all measures of variation, this species scored lower than most, but within the range observed for other western conifers. Most of the variation was found within rather than between the population groups. The single southern sample appeared to be genetically distinct from the others. Although some variation was observed between individual stand samples in expected heterozygosity, the consistently low values for all samples suggest that genetic drift has played a major role in the genetic history of the species in the Inland Empire, both through its glacial history in postulated refugia and through fire history in recent times.

Download Full-text

IRS and corporate taxpayer effects of geographic proximity

Journal of Accounting and Economics ◽

10.1016/j.jacceco.2016.09.005 ◽

2017 ◽

Vol 63 (2-3) ◽

pp. 428-453 ◽

Cited By ~ 25

Author(s):

Thomas R. Kubick ◽

G. Brandon Lockhart ◽

Lillian F. Mills ◽

John R. Robinson

Keyword(s):

Geographic Proximity

Download Full-text

Respon ASEAN Terhadap Mundurnya India Dari Kerja Sama Regional Comprehensive Economic Partnership (RCEP)

Jurnal Mandala : Jurnal Ilmu Hubungan Internasional ◽

10.33822/mjihi.v3i2.2298 ◽

2020 ◽

pp. 183-202

Author(s):

Raden Maisa Yudono ◽

Wiwiek Rukmi Dwi Astuti ◽

M. Chairil Akbar Setiawan

Keyword(s):

Comparative Advantage ◽

Economic Cooperation ◽

Point Of View ◽

Geographic Proximity ◽

Strategic Partner ◽

Business Interests ◽

Political Conditions ◽

Economic Partnership ◽

Regional Comprehensive Economic Partnership ◽

Static Point

Regional Comprehensive Economic Partnership (RCEP) is a cooperation framework formulated by ASEAN and 6 strategic partner countries and is the first proposal in ASEAN history to discuss comprehensive economic cooperation. RCEP is ASEAN's effort to strengthen its position as regional aktor in the Southeast Asian. RCEP negotiations underwent changes during India's decision to withdraw from the RCEP negotiations, which prompted ASEAN to respond to these developments. This study fokuses on response taken by ASEAN to India's decision to withdraw from the RCEP negotiations. The concept used is soft regionalism which emphasizes geographic proximity, historical relations and the comparative advantage of the region. Soft regionalism is driven by not only by economic and business interests, but also market interests that become the energy of soft regionalism in Asia. This concept is functioning well because it conforms to the pragmatic Asian political conditions. The findings of this study is that ASEAN cannot be separated from the concept of soft regionalism in which it has been running, and still sees all changes through static point of view. ASEAN needs to make new breakthroughs in realizing comprehensive cooperation in the region.

Download Full-text

Does the Length of the Cooling-off Period Affect Audit Quality?

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-19-091 ◽

2021 ◽

Author(s):

Rebecca Mattocks ◽

Ting-Chiao Huang ◽

Robyn Moroney ◽

Ashna Lata Prasad

Keyword(s):

Audit Quality ◽

Positive Association ◽

Unintended Consequence ◽

Negative Association ◽

Period Length ◽

Geographic Proximity ◽

Client Characteristics ◽

Multiple Measures ◽

Client Knowledge

This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off period requirement in Australia. Using multiple measures of audit quality, we find some evidence of a positive association between the cooling-off period length and audit quality when partners rotate back, yet evidence of a negative association between the two, during the cooling-off period. We also find that auditor and client characteristics-such as partner busyness, client knowledge, geographic proximity, and client importance-play important roles in determining the cooling-off period length and whether a partner rotates back onto a client. Overall, we provide timely evidence that extending the cooling-off period only marginally enhances audit quality when a partner rotates back onto a client, and evidence of an unintended consequence of this policy during the cooling-off period.

Download Full-text