Results 111 to 120 of about 30,774 (277)
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
Progress in Immunization Safety Monitoring - Worldwide, 2020-2022. [PDF]
MMWR Morb Mortal Wkly Rep, 2023 Blau EF +6 more
europepmc +1 more source
PUBLIC OWNERSHIP IN THE LEGAL SYSTEM OF THE REPUBLIC OF CROATIA
Zbornik Radova Pravnog Fakulteta u Splitu, 2009 As opposed to civil law, the theory of administrative law comprehends the concept of public good as a good (thing) which, on the one hand, is in general use, and which everyone can use according to the principle of equality.
Mario Jelušić
doaj
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
WORLDWIDE EXPERIENCE APPLYING PRESIDENTIAL VETO POWER
Хабаршы. Заң сериясы, 2019 Usually, the right of veto is considered primarily as a prerogative of the head of state. At the same time, in countries with bicameral parliaments, the upper house of parliament has a peculiar veto on decisions of the lower house ...
Biskultanova A.M., Sebastien Peyrouse
doaj
Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source
, 2020 Any discrimination or exclusion based on sexual orientation for the purpose of reducing equali- ty before the law, as well as providing preferential treatment on these grounds, constitutes sexual orientation discrimination . This paper will, inter alia, address the rights of same-sex partners vis-à-vis the rights of heterosexual partners, with the aim ...
Čepo, Marina +2 more
openaire +3 more sources
Equal access to healthcare in national legislations: how do Croatia, Germany, Poland, and Slovenia counteract discrimination in healthcare? [PDF]
BMC Health Serv Res, 2022 Bielińska K +9 more
europepmc +1 more source
Hrvatski ljetopis za kaznene znanosti i praksu, 2020 U javnosti je već dugo prisutan fenomen promicanja ideologije desnog radikalizma u formi (afi rmativnih) reminiscencija na ustaški pokret i njegovu vlast tijekom Drugog svjetskog rata. Posebno je to vidljivo na društvenim mrežama, na grafi tima, pojedinim elektroničkim medijima te sportskim natjecanjima i koncertima pojedinih glazbenika.
openaire +2 more sources
Allergy, EarlyView.ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto +252 more
wiley +1 more source