Results 191 to 200 of about 30,349 (278)

Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra   +2 more
wiley   +1 more source

Discursive Power, Civilian Agency, Wartime Duress, and Resilience: Letters to the Authorities in the Blockade of Leningrad

open access: yesThe Russian Review, EarlyView.
Abstract How did World War II affect the nature and resilience of Soviet institutions and authority, especially in the extreme case of the Blockade of Leningrad? During the Blockade, Leningraders acted with great agency by engaging in the shadow trade of food and shadow talk for information and community in order to survive.
Jeffrey K. Hass, Nikita A. Lomagin
wiley   +1 more source

Political Naturalisation: Conscripting Transit Citizens in the United Arab Emirates

open access: yesStudies in Ethnicity and Nationalism, EarlyView.
ABSTRACT Since its formation, the United Arab Emirates has sought to construct a cohesive sense of national identity among its citizens, centred on a system of material and legal privileges granted exclusively to Emirati nationals. A pillar of its nation‐building project was the strict exclusion of foreigners from citizenship and the upholding of a ...
Mira Al Hussein
wiley   +1 more source

Toward a “strong” normativity of fear in Hans Jonas and Aristotle

open access: yesThe Southern Journal of Philosophy, EarlyView.
Abstract What does it mean to say that one “ought” to undergo an emotion? In The Imperative of Responsibility, Hans Jonas provocatively asserts that twentieth‐century citizens “ought” to fear for the well‐being of future generations. I argue that Jonas's demand is not straightforwardly reducible to claims about the fittingness, expedience, or aretaic ...
Magnus Ferguson
wiley   +1 more source

The Scholar Imprisoned: Young‐Bok Shin's Decolonial Thought Against (Sub) Imperialisms in East Asia

open access: yesSociological Forum, EarlyView.
ABSTRACT This article reads Young‐Bok Shin (1941–2016) as a decolonial thinker who theorized transformative worldmaking from the standpoint of the oppressed, rooted in the historical experiences of East Asia. Against the (sub)imperial “logic of sameness” that structures colonial modernity in his social world, Shin advances gongbu (studying) as a ...
Veda Hyunjin Kim
wiley   +1 more source

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