Results 131 to 140 of about 5,186 (250)

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis   +2 more
wiley   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Species‐Specific Genetic Patterns in Sympatric Freshwater Turtles Challenge a Generalized Multi‐Species Conservation Approach

open access: yesAnimal Conservation, EarlyView.
We compared genetic diversity and spatial genetic structure in the snapping turtle (Chelydra serpentina; left panel), Blanding's turtle (Emydoidea blandingii; bottom right), and spotted turtle (Clemmys guttata; top right) sampled in areas of co‐occurrence across ~49,160 km2.
Christina M. Davy   +3 more
wiley   +1 more source

Web3 and Demurrage Money

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This article explores the application of demurrage money, a concept developed by Silvio Gesell, into Web3. Demurrage money, designed to discourage the hoarding of currency and prevent economic stagnation and concentrations in wealth, offers a potential remedy for the problems of traditional fiat and gold‐backed monetary systems.
George Lovegrove
wiley   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

Vertical coordination in agri‐food supply chain and blockchain: A proposed framework solution for Vietnamese cashew nut business

open access: yesRegional Science Policy &Practice, EarlyView., 2022
Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
wiley   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch   +2 more
wiley   +1 more source

Perversity, futility, complicity: Should democrats participate in autocratic elections?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Electoral authoritarianism is receiving increasing attention from political scientists, yet it has been mostly ignored by political philosophers. This paper aims to fill some of this gap by considering whether it is morally permissibly for democrats to participate in autocratic elections as candidates or voters.
Zoltan Miklosi
wiley   +1 more source

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