Spurred by developments such as cloud computing, there has been considerable recent interest in the paradigm of datamining-as-service. A company (data owner) lacking in expertise or computational resources can outsource its mining needs to a third party service provider (server). However, both the items and the association rules of the outsourced database are considered private property of the ...

This paper analyzes whether a dividend tax cut for owner–managers of closely held corporations encourages income shifting, income generation, or both. We use rich, micro data from Sweden for the period 2000–2011 comprising the entire Swedish population, as well as firmand individual-level data for all owner–managers in closely held corporations, partnerships, and self-employed. We find robust e...

Considering the variety of attitudes, objectives and behaviors characterizing forest owners is crucial for accurately assessing the impact of policy and market drivers on forest resources. A serious shortcoming of existing pan-European Decision Support Systems (DSS) is that they do not account for such heterogeneity, consequently disregarding the effects that this might have on timber supply an...

Traditional approaches are inefficient to support finegrained encryption. Under such approaches, data owner is responsible for encrypting the data before uploading them into cloud and re-encrypting the data whenever there is a change in user’s sub access control policy. Data owners thus incur high communication and computation costs. In order to minimize the overhead at the data owner, fine-gra...

The secure base and safe haven effects of the attachment figure are central features of the human attachment theory. Recently, conclusive evidence for human analogue attachment behaviours in dogs has been provided, however, the owner's security-providing role in danger has not been directly supported. We investigated the relationship between the behavioural and cardiac response in dogs (N= 30) ...

Behavioral problems are a major source of poor welfare and premature mortality in companion dogs. Previous studies have demonstrated associations between owners' personality and psychological status and the prevalence and/or severity of their dogs' behavior problems. However, the mechanisms responsible for these associations are currently unknown. Other studies have detected links between the t...

In this article, we study the potential for digital, online information and electronic voting to improve shareholder surplus by facilitating a new governance structure, owner-governance, which shifts control of the takeover decision from the board to shareholders. We compare analytical models of owner-governance to the current practice of delegatedgovernance in the context of increasing availab...

This paper aims to contribute to the existing knowledge of family firms and small business management. Especially in times of economic downturn small business owners have to carefully balance individual and business needs when making decisions about the extraction of profits from the company. In many circumstances the owner-managers will sacrifice their drawings in order to secure the future gr...