Results 11 to 20 of about 101 (95)

Asesores fiscales y defraudación tributaria

open access: yesREVISTA CAP JURÍDICA CENTRAL, 2023
En este artículo se analiza la naturaleza jurídica del delito de defraudación tributaria en España. Se debate si es un delito especial, propio o de características mixtas, pues esto limita la responsabilidad penal. En cuanto a la autoría y participación, se analiza la responsabilidad penal del asesor fiscal en diferentes escenarios en los que el asesor
openaire   +1 more source

Considering connections between Hollywood and biodiversity conservation

open access: yesConservation Biology, Volume 32, Issue 3, Page 597-606, June 2018., 2018
Abstract Cinema offers a substantial opportunity to share messages with a wide audience. However, there is little research or evidence about the potential benefits and risks of cinema for conservation. Given their global reach, cinematic representations could be important in raising awareness of conservation issues and species of concern, as well as ...
Matthew J. Silk   +3 more
wiley   +1 more source

Economía social como alternativa ante una sociedad post coronavirus

open access: yesRevista de Ciencias Sociales, 2021
El COVID 19 ha impactado en todos los estamentos de la sociedad, por lo que algunas voces se levantan para advertir el impacto económico que se espera de esta pandemia.
Juan José Rocha Flórez   +2 more
doaj  

Scientists in power plays: How substantive were scientists' narratives during the COVID‐19 pandemic?

open access: yesPolicy Studies Journal, Volume 54, Issue 3, August 2026.
Abstract Scientists who provide expert advice must engage with policy processes. Little is known about whether and how scientists deal with the political dynamics of policy processes that are inherent to policymaking. We study this question by building on the policy dimension concept within the Narrative Policy Framework.
Jule Ksinsik, Caroline Schlaufer
wiley   +1 more source

The Effect of Advisors' Incentives on Clients' Investments

open access: yesThe Journal of Finance, Volume 81, Issue 3, Page 1701-1739, June 2026.
ABSTRACT We use granular data from an investment firm and a credible identification strategy to estimate the effect of financial advisors' incentives on client investments. Exploiting a natural experiment triggered by the 2018 implementation of Markets in Financial Instruments Directive II (MiFID II), we find that clients' investments respond strongly ...
DIEGO BATTISTON   +3 more
wiley   +1 more source

Addressing the challenges of managing and monitoring biodiversity in High Conservation Value areas and High Carbon Stock forests within oil palm landscapes

open access: yesEcological Solutions and Evidence, Volume 7, Issue 1, January–March 2026.
Protecting biodiversity in tropical production landscapes requires practical and effective management approaches. Through interviews and surveys with members of the Roundtable on Sustainable Palm Oil (RSPO), this study explores challenges in managing and monitoring biodiversity in High Conservation Value (HCV) and High Carbon Stock (HCS) forest areas ...
Sarah A. Scriven   +9 more
wiley   +1 more source

Investigating the mechanisms linking revenue recycling to increased political acceptability of carbon pricing

open access: yesReview of Policy Research, Volume 42, Issue 4, Page 1050-1075, July 2025.
Abstract This paper analyzes the causal relationship between the carbon tax's revenue recycling measures and political acceptability. The Irish carbon tax reform of 2019 forms the basis of the study. The findings are based on deductive content analysis and semi‐structured, elite interviews with key politicians, climate policy advisors, and other ...
Daniel Muth
wiley   +1 more source

The triangle of bureaucratic policy analysis and the professional types of high‐level civil servants: Empirical evidence from Southern Europe

open access: yesPolicy Studies Journal, Volume 53, Issue 1, Page 69-90, February 2025.
Abstract Despite the growing interest in the policy work and analytical capacities of bureaucracies, these dimensions have not been treated as central to characterizing and understanding the role of senior civil servants in policymaking, which is usually conceptualized in terms of their relationship with policymakers or other organizational and ...
Giliberto Capano   +2 more
wiley   +1 more source

HACIA UNA DEONTOLOGÍA DEL ASESOR FISCAL

open access: yesCrónica Tributaria, 2004
LA ASESORÍA FISCAL COMO PROFESIÓN NO SUJETA,NO TITULADA Y EN FORMACIÓN. EL ASESOR FISCAL COMO PROFESIONAL LIBERAL. DEONTOLOGÍA DEL ASESOR FISCAL COMO PROFESIONAL LIBERAL.
Nuria Puebla Agramunt
doaj  

Local lobbying in single‐party authoritarian systems: Do institutions matter?

open access: yesReview of Policy Research, Volume 41, Issue 6, Page 921-940, November 2024.
Abstract Lobbying, and its role in the policy process, has been extensively studied in democratic states, but much less is known about similar practices in authoritarian political systems. Although a few studies have identified lobbying in China, most have focused on big businesses and national policy making, and some have argued that it is unaffected ...
Hua Wang, Jane Duckett
wiley   +1 more source

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