Results 131 to 140 of about 9,815 (262)

Dilemmas of Civilian Participation in Military Deterrence and Defence: Legal and Ethical Dimensions

Global Policy, EarlyView.
ABSTRACT How can civilians participate in deterrence and defence in ways that do not jeopardize their immunity from deliberate attack? The principle of civilian immunity from deliberate attack in war is a core element of contemporary international humanitarian law (IHL). Uniformed combatants and others who take up arms pose a threat may be liable to be
Neta C. Crawford
wiley   +1 more source

Big Fish Sinks Tourist Season: An Introductory Cost Accounting Case Un gros poisson fait capoter la saison touristique : une étude de cas d'introduction à la comptabilité de gestion

Accounting Perspectives, EarlyView.
ABSTRACT This teaching case study is designed for students in introductory managerial accounting classes and integrates the fictional events of the movie Jaws with real‐world financial data from Martha's Vineyard Island and the fishing industry.
Joseph A. Giordano, Andrew Holt
wiley   +1 more source

Employer criminal liability

, 2019
Pourquoi une responsabilité pénale de l’employeur ? Qu’est-ce qui explique que le législateur ait, de longue date, entendu accompagner les normes constituant le droit du travail en tant que branche du droit d’une normativité pénale ? A quoi sert une telle responsabilité ?
openaire   +1 more source

How Often Do Pharmacists End up in Court? Analysis of Civil and Criminal Case Law in Poland. [PDF]

Healthcare (Basel)
Merks P, Koziol M, Woźnicka I, Religioni U, Kaźmierczak J, Drab T, Ostrowski J, Kulka P, Sikorski S.   +8 more
europepmc   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

CRIMINAL LIABILITY FOR A CRIMINAL OFFENSE

Juridical scientific and electronic journal, 2019
openaire   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

Accounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho, Liangbo Ma, Millicent Chang   +2 more
wiley   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

Accounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source

From regulation to real legal cases: physician-patient disputes as a lens on universal health coverage governance in China, 2015-2025. [PDF]

Front Public Health
Pan H, Meng F, Lederman Z, Zhang W, Song L.   +4 more
europepmc   +1 more source