Results 71 to 80 of about 1,129 (189)

Power Unleashed: Theorizing a Weak Ecology of Checks and Balances and Its Consequences. A Case From the Global South

Regulation &Governance, EarlyView.
ABSTRACT This article theorizes about weak checks and balances (C&B) and its plausible consequences. Drawing on empirical data from over 1100 municipal officials in Mexico, the study examines how executive dominance over three key institutions—the local council, internal comptroller offices, and human resources offices—facilitates consequences ...
Oliver Meza, Elizabeth Pérez‐Chiqués, Aldo Martínez‐Hernandez   +2 more
wiley   +1 more source

Tax Practitioners View on Tax Compliance Regarding Crypto Assets

Journal of Accounting and Finance in Emerging Economies
Purpose: This study aimed to examine the challenges and views of tax practitioners in South Africa regarding tax compliance in relation to crypto assets.
Thothobela Rachel Khumalo, Chengedzai Mafini   +1 more
doaj   +1 more source

"Shiny" crypto assets: A systemic look at gold-backed cryptocurrencies during the COVID-19 pandemic. [PDF]

Int Rev Financ Anal, 2021
Jalan A, Matkovskyy R, Yarovaya L.
europepmc   +1 more source

Political Naturalisation: Conscripting Transit Citizens in the United Arab Emirates

Studies 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

MSPCIFormer: A Multi‐Scale Patching Channel‐Independent Transformer for Cryptocurrency Price Forecasting

Expert Systems, Volume 43, Issue 9, September 2026.
ABSTRACT Forecasting cryptocurrency prices remains challenging due to extreme volatility, regime‐dependent dynamics, and unstable cross‐asset correlations. Statistical methods such as ARIMA and GARCH assume stationarity and linear dependence structures, making them inadequate for capturing non‐linear temporal patterns in high volatile cryptocurrency ...
Huali Zhao, Martin Crane, Marija Bezbradica   +2 more
wiley   +1 more source

Taxation of digital financial assets in the context of classical rules of taxation

Правоприменение
Subject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian
K. A. Ponomareva, A. O. Simonov
doaj   +1 more source

From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance

Information Systems Journal, Volume 36, Issue 5, Page 743-770, September 2026.
ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan, Daniel Gozman, Barney Tan, Prakash Dhavamani   +3 more
wiley   +1 more source

Vietnam’s evolving crypto-asset landscape: legal challenges, regulatory first crypto sandbox and market implications

TalTech Journal of European Studies
Vietnam is undertaking transformative policy initiatives aimed at shaping the crypto-asset market and advancing blockchain applications. For the first time, the Vietnamese government has authorised the implementation of the country’s inaugural crypto ...
An Nguyen Phuong, Phuong Nguyen Thi Minh
doaj   +1 more source

After the Hype: Resilience Seeking in Emerging Technology Ecosystems

Journal of Product Innovation Management, Volume 43, Issue 5, Page 793-826, September 2026.
ABSTRACT Academic Summary Hype often helps emerging technology ecosystems gain early support for their innovative value propositions, but the initial excitement around the technology typically vanishes at some point. This decrease in excitement and support may lead some ecosystems to fail while others are resilient and recover.
Fiona Schweitzer, Stacey L. Howard‐Malek, Maximilian Palmié   +2 more
wiley   +1 more source

The legal nature of crypto assets and its reflection in the civil and tax legislation of the Russian Federation

Правоприменение
The article analyzes the legal nature of crypto assets in Russian legislation and the specifics of their taxation, focusing on the need to form a legal framework that promotes effective protection of the rights of participants in the turnover of crypto ...
A. O. Simonov
doaj   +1 more source