Results 81 to 90 of about 26,266 (190)

Is There a Relationship Between Corporate SDG Involvement and Tax Avoidance?

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 2, June 2026.
ABSTRACT This study examines whether corporate involvement with the Sustainable Development Goals (SDGs) is associated with corporate tax avoidance (TA). Using a large international panel of publicly listed firms, we quantify SDG involvement through text analysis of sustainability and integrated reports, identifying explicit references to the SDGs. Tax
Johannes W. H. van der Waal   +1 more
wiley   +1 more source

El punto que le falta al CAFTA [PDF]

open access: yes
Aunque la motivación del Tratado de Libre Comercio entre Estados Unidos y Centroamérica (CAFTA) con Estados Unidos es generar beneficios para los exportadores e importadores, es probable que los elevados costos portuarios en la región incidan ...
José Antonio Reyes
core  

Understanding the MSME Environmental Transition: Nonlinear and Moderation Effects of Digitalization and Institutional Context

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 4, Page 6009-6025, May 2026.
ABSTRACT The necessary environmental transition involves a substantial challenge for micro, small, and medium‐sized enterprises (MSMEs). Moreover, in the Ibero‐American context, it is even more challenging. Our study aims to shed light on the scarce and inconclusive evidence in this regard, analyzing the influence of digitalization, given its inclusion
José Antonio Clemente‐Almendros   +2 more
wiley   +1 more source

A Continuum of Biodiversity: Revealing Marine Tropical Fish Diversity From Intra‐ to Interspecific Variation Through Environmental DNA

open access: yesEnvironmental DNA, Volume 8, Issue 3, May‐June 2026.
This study applies eDNA metabarcoding on conserved and hypervariable mitochondrial markers to assess species diversity in Caribbean marine fishes and population haplotype diversity in grunts. By standardizing biodiversity monitoring across scales, eDNA provides a unified understanding of the processes generating diversity patterns from populations to ...
Maurine Vilcot   +7 more
wiley   +1 more source

Soft Tissue Sarcoma Burden and Research Productivity: Global Patterns and Disparities, 1990–2021

open access: yesHealth Science Reports, Volume 9, Issue 5, May 2026.
ABSTRACT Background Soft tissue sarcoma (STS) is a rare and diverse type of cancer, with a disproportionate incidence and limited global epidemiological studies. This study aims to analyze the long‐term trends and epidemiological features of the global burden of STS from 1990 to 2021 and to reveal the global research productivity on STS.
Hongjie Pan   +8 more
wiley   +1 more source

Impacts of Social Assistance During the COVID‐19 Pandemic in Poor Remote Communities

open access: yesJournal of International Development, Volume 38, Issue 4, Page 733-753, May 2026.
ABSTRACT Providing social assistance to poor populations in remote communities in times of crises, such as pandemics, is challenging but crucial. This paper examines how food assistance during the COVID‐19 pandemic affected people's behaviour, using our surveys among over 400 rural communities without road access in the Peruvian Amazon. Food assistance
Yoshito Takasaki   +2 more
wiley   +1 more source

Development of trade blocs in an era of globalization: Proximity still matters [PDF]

open access: yes
This article describes the development of international trade blocs world wide from the 1950s till 2010. We updated the data on international trade flows and introduced a new trade bloc variable based on the intramax hierarchical clustering technique ...
Aleid Brouwer, Tristan Kohl
core  

Institutional Governance and Global FDI Convergence: Examining the Impact of Institutional Quality on Investment Flows

open access: yesJournal of Public Affairs, Volume 26, Issue 2, May 2026.
ABSTRACT The global investment landscape presents challenges as subdued growth prospects, geopolitical tensions, and economic disintegration reshape international investment. Increasing tensions are making globalization more exorbitant and uncertain.
Sodiq Arogundade   +3 more
wiley   +1 more source

Trade Promotion Authority (TPA) and the Role of Congress in Trade Policy [PDF]

open access: yes, 2014
On July 1, 2007, Trade Promotion Authority (TPA—previously known as fast track) expired. TPA is the authority that Congress grants to the President to enter into certain reciprocal trade agreements, and to have the requisite implementing legislation ...
Cooper, William H
core   +1 more source

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