Results 201 to 210 of about 4,698 (262)

Does the reform of the phased reduction of the pension insurance contribution rate benefit the labor income share of enterprises? [PDF]

Front Public Health
Dou C, Liu Y.
europepmc   +1 more source

The Coloniality of Data: Police Databases and the Rationalization of Surveillance from Colonial Vietnam to the Modern Carceral State

The British Journal of Sociology, EarlyView.
ABSTRACT Tracing the early adoption of computer gang databases by the Los Angeles County Sheriff's Department and the Los Angeles Police Department in the 1980s to the deployment of computationally‐assisted surveillance during the Vietnam War, this paper uses a genealogical approach to compare surveillance technologies developed across the arc of ...
Christina Hughes
wiley   +1 more source

Lived experiences of ethical dilemmas in pricing life-saving medicines among private-sector pharmacists in Zimbabwe. [PDF]

Afr J Prim Health Care Fam Med
Sibanda D.
europepmc   +1 more source

Gender, Families, and Wealth Accumulation Among the One‐Child Generation

The British Journal of Sociology, EarlyView.
ABSTRACT Prior literature on gender and wealth accumulation largely examines the role of families in reproducing inequalities. However, less attention has been paid to families without sons, a significant demographic, particularly within China's one‐child generation, that challenges conventional understandings of familial wealth dynamics.
Ye Liu
wiley   +1 more source

Same-sex love and marriage: understanding the Special Marriage Act, 1954. [PDF]

Front Sociol
Gomes TC, Kanungo S, Sengupta S.
europepmc   +1 more source

Family Work Among the Astors

The British Journal of Sociology, EarlyView.
ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley   +1 more source

Estimating the effects of Basic Income schemes on mental and physical health among adults aged 18 and above in the UK: A microsimulation study. [PDF]

PLOS Ment Health
Reed HR, Johnson EA, Stark G, Nettle D, Pickett KE, Johnson MT.   +5 more
europepmc   +1 more source

The Determinants of ESG Ratings: Rater Ownership Matters

Journal of Accounting Research, EarlyView.
ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang, Jiali Yan, Yaqiong Yao   +2 more
wiley   +1 more source

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis

Journal of Accounting Research, EarlyView.
ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source