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Now showing items 1-20 of 59

Adding shareholder value through dividend policy : UK evidence on tax-based shareholder clienteles

Killian, Sheila (AOSIS Publishing, 2008)

This paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on ...
Application of bayesian networks in determining nanoparticle-induced cellular outcomes using transcriptomics

Furxhi, Irini; Murphy, Finbarr; Poland, Craig A.; Sheehan, Barry; Mullins, Martin; Mantecca, Paride (Taylor & Francis, 2019)

Inroads have been made in our understanding of the risks posed to human health and the environment by nanoparticles (NPs) but this area requires continuous research and monitoring. Machine learning techniques have been ...
Applying crash data to injury claims - an investigation of determinant factors in severe motor vehicle accidents

Shannon, Darren; Murphy, Finbarr; Mullins, Martin; Eggert, Julian (Elsevier, 2018)

An extensive number of research studies have attempted to capture the factors that influence the severity of vehicle impacts. The high number of risks facing all traffic participants has led to a gradual increase in ...
Artificial intelligence assistants and risk: framing a connectivity risk narrative

Cunneen, Martin; Mullins, Martin; Murphy, Finbarr (Springer, 2019)

Our social relations are changing, we are now not just talking to each other, but we are now also talking to artificial intelligence (AI) assistants. We claim AI assistants present a new form of digital connectivity risk ...
Autonomous vehicles and avoiding the trolley (dilemma): vehicle perception, classification, and the challenges of framing decision ethics

Cuneen, Martin; Mullins, Martin; Murphy, Finbarr; Shannon, Darren; Furxhi, Irini; Ryan, Cian (Taylor & Francis, 2019)

This article aims to introduce a degree of technological and ethical realism to the framing of autonomous vehicle perception and decisionality. The objective is to move the socioethical dialog surrounding autonomous ...
Autonomous vehicles and embedded artificial intelligence: The challenges of framing machine driving decisions

Cunneen, Martin; Mullins, Martin; Murphy, Finbarr (Taylor & Francis, 2019)

With the advent of autonomous vehicles society will need to confront a new set of risks which, for the first time, includes the ability of socially embedded forms of artificial intelligence to make complex risk mitigation ...
Conditioned tests of the predictions of the trade-off and pecking order theories of capital structure: a UK study.

Fitzgerald, James (University of Limerick, 2013)

Empirical studies testing the predictions of the trade-off and pecking order theories have invariably produced inconsistent and contrary results when employing a multiple linear regression model. These erratic and ...
Connected and autonomous vehicles: a cyber-risk classification framework

Sheehan, Barry; Murphy, Finbarr; Mullins, Martin; Ryan, Cian (Elsevier, 2018)

The proliferation of technologies embedded in connected and autonomous vehicles (CAVs) increases the potential of cyber-attacks. The communication systems between vehicles and infrastructure present remote attack access ...
Driving the getaway car? Ireland, taxation and development

Killian, Sheila (DDC Publishing [www.debtireland.org], 2011)

Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a ...
Driving to a future without accidents? Connected automated vehicles impact on accident frequency and motor insurance risk

Pütz, Fabian; Murphy, Finbarr; Mullins, Martin (Springer, 2019)

Road traffic accidents are largely driven by human error; therefore, the development of connected automated vehicles (CAV) is expected to signiicantly reduce accident risk. However, these changes are by no means proven and ...
Employee voice and silence in auditing firms

Donovan, Sean; O'Sullivan, Michelle; Doyle, Elaine; Garvey, John (Emerald Group Publishing Ltd.,, 2016)

Purpose: This paper presents an exploratory study of speaking up in international auditing firms. We examine two key questions: (i) what is the propensity of employees in training to ...
Empowering citizens in international governance of nanotechnologies

Malsch, Ineke; Subramanian, Vrishali; Semenzin, Elena; Hristozov, Danail; Marcomini, Antonio; Mullins, Martin; Hester, Karena; McAlea, Eamonn; Murphy, Finbarr; Tofail, Syed A.M. (Springer, 2015)

The international dialogue on responsible governance of nanotechnologies engages a wide range of actors with conflicting as well as common interests. It is also characterised by a lack of evidence-based data on uncertain ...
Environmental taxes and the double dividend hypothesis : a case study from Ireland

Killian, Sheila (The Tax Institute, Australia, 2003)

An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...
Essays on foreign investment in developing and emerging economies

Sirr, Gordon (University of Limerick, 2015)

This thesis consists of four individual essays which are framed by an introductory and a concluding chapter. While independent from each other, the essays all focus on the topic of foreign investment in developing and ...
“Eurozone firms’ derivatives usage: an empirical examination.”

Carroll, Anthony (University of Limerick, 2014)

In this study, I empirically examine the determinants of firms’ derivatives usage. Theory suggests that market exposure, manager-shareholder agency conflicts, and the threats of financial distress and underinvestment can ...
Evaluating VaR: a qualitative and quantitative impact study

McCullagh, Orla (University of Limerick, 2019)

Value-at-Risk (VaR) is the primary measure used to estimate the potential losses for a bank portfolio due to market movements. It has three key roles: internal risk management; risk reporting; determination of market risk ...
An examination of ethical influences on the work of tax practitioners

Frecknall-Hughes, Jane; Moizer, Peter; Doyle, Elaine; Summers, Barbara (Springer, 2016)

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners work, most typically deontology and ...
An examination of European firms’ derivatives usage: the importance of model selection

Carroll, Anthony; O'Brien, Fergal; Ryan, James (Kemmy Business School, University of Limerick, 2015)

This paper employs a unique, largely hand-gathered dataset to investigate the determinants of both foreign currency (FX) and interest rate (IR) derivatives usage for a sample of European non-financial firms. By measuring ...
Exploring corporate governance and financial accounting in small Irish firms

Heneghan, John (University of Limerick, 2015)

The objective of this thesis is to explore the under-researched area of corporate governance in small firms with an explicit focus on the potential value of a nonexecutive director (NED) on the small firm board and ...
Exploring the price of motor vehicle collisions – A compensation cost approach

Shannon, Darren; Rizzi, Luis; Murphy, Finbarr; Mullins, Martin (Elsevier, 2020)

Motor Vehicle Collisions (MVCs) accounted for an economic cost of $242 billion in the United States in 2010. A significant portion (42%) was associated with factors considered for compensation estimates – medical costs, ...

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