Results 151 to 160 of about 33,712 (308)
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Efficient Third Party Liability of Auditors in Tort Law and in Contract Law
A wrong audit can cause damages to shareholders. This happens especially if outside shareholders base their investment decision on the audit and buy overpriced company shares.
Hans-Bernd Schäfer
core
Introducing a civil liability régime for damage to the marine environment in the Mediterranean area
Discussions are taking place, in the context of the so-called "Barcelona international legal system" relating to the protection of the marine environment in the Mediterranean area, regarding the possible adoption of a protocol - or other instrument ...
SCHIANO DI PEPE, LORENZO
core
The Relevance of Apology to Reparations for Historical Injustice
ABSTRACT This article explains the centrality of apology to an adequate account of reparations. I look in depth at what goes on in apology. As I have previously argued, apology is an expressive action through which we seek to mark adequately the significance of our own wrongdoing. I claim that apology so understood is not merely ornamental.
Christopher Bennett
wiley +1 more source
Civil Liability for the psychiatrist [PDF]
Doha Mohammed Saeed, Nada Salem Hamadoun
openaire +2 more sources
Bullying and extracontractual civil liability
En el trabajo se pretende abordar el acoso escolar, uno de los problemas más acuciantes de la sociedad de nuestro tiempo, desde la perspectiva de la responsabilidad civil extracontractual.
Ferrari Puerta, Alberto José
core
Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah +1 more
wiley +1 more source
Civil liability of the ophthalmologist in the São Paulo Court of Appeals. [PDF]
Braga IFA, Vieira KO, Martins TGDS.
europepmc +1 more source
Impact of Nitrogen Deposition on Carbon and Nitrogen Cycling in Peatlands Under Land‐Use Change
ABSTRACT Increasing nitrogen (N) deposition significantly alters carbon and N dynamics in peatlands by affecting microbial processes, enhancing greenhouse gas emissions and nutrient leaching into adjacent waters. However, how peatland conversion for agriculture and forestry influences the fate of added N under elevated atmospheric deposition remains ...
Yujing Deng +3 more
wiley +1 more source
ABSTRACT Coal remains a major global energy source despite ongoing environmental controversies, particularly, regarding climate change and landscape transformation. This study investigates the spatiotemporal dynamics of land use and land cover (LULC) in the Moatize Coal Basin (MCB), Mozambique, between 1990 and 2024, with a specific focus on land ...
Ivan Latinho Naite +2 more
wiley +1 more source

