Results 131 to 140 of about 23,465 (199)

De Stupro: First Insights on Rape and Its Prosecution in Maltese Courts (1701–10)

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract This article constitutes a first in‐depth investigation of rape and the prosecution of this crime in early eighteenth‐century Malta. The research, which is based on sixteen rape accusations claimed at the secular courts in Malta between 1701 and 1710, has analysed cases categorized as ‘simple rape’, ‘violent rape’ and rape committed under the ...
Vanessa Buhagiar
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

An empirical analysis of percentage tax designation to the catholic church and other social entities in Spain

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego   +2 more
wiley   +1 more source

Early dynamics of multimorbidity in 17.4 million people in Spain: onset patterns and prognostic value. [PDF]

open access: yesEur J Public Health
Ioakeim-Skoufa I   +16 more
europepmc   +1 more source

From Reporting to Results: Applying Portfolio Regression for Green Revenue Reporting and Biodiversity Impact Reduction Strategies on the Cost of Capital

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This study examines the effect of a nature‐based corporate strategy consisting of green revenue reporting and biodiversity impact reduction on the corporate cost of capital of S&P 1500 firms. Applying a portfolio‐level regression approach for 10 890 firm‐year observations from 2015 to 2024, the study reveals that firms adopting biodiversity ...
Post Raj Pokharel
wiley   +1 more source

Effects of Combining Eco‐ and Social Labels on Consumer Value—Additive, Neutral or Cannibalizing? Insights From a Conjoint Analysis

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Despite research on sustainable labels, little is known about combining eco‐ and social labels and the effects on consumers. Although consumers are increasingly confronted with both socially oriented, e.g., fair trade, as well as environmentally oriented eco‐labels such as certified organic cotton, the effect on consumer value has not been ...
Lamia Arslan, Samanthi Dijkstra‐Silva
wiley   +1 more source

Urinary placental growth factor stability as a critical factor in the reliability of preeclampsia diagnosis. [PDF]

open access: yesBiochem Med (Zagreb)
Martinez-Marzo E   +6 more
europepmc   +1 more source

Home - About - Disclaimer - Privacy