Results 91 to 100 of about 33,785 (294)

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

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn   +4 more
wiley   +1 more source

La Primera Muestra de Contabilidad por Partida Doble en la Catedral de Toledo. El Manual y Mayor del Racionero Gutierre Hurtado (1535-1536)

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2005
En la línea de las investigaciones desarrolladas sobre la contabilidad de las instituciones eclesiásticas en España, este trabajo estudia la que en el siglo XVI fue considerada la sede más rica de la Cristiandad después de Roma, la Catedral de Toledo. Su
Susana Villaluenga de Gracia
doaj  

single or double-entry bookkeeping?

open access: yes, 2014
The "Opera del Duomo" is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations.
Francesca Picciaia, Libero Mario Mari
openaire   +1 more source

When workers get to choose: Employment and wage responses to demand shocks in labour‐managed and conventional firms

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract In conventional firms (CFs), workers are unlikely to accept pay and hour reductions in order to secure their jobs, in particular because of information asymmetry. A specific type of firm is not subject to this information asymmetry problem because workers make decisions and share profits: worker cooperatives.
Nathalie Magne, Virginie Pérotin
wiley   +1 more source

The historical evolution of accounting in China: the effects of culture. [PDF]

open access: yes
Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales, sus intereses culturales y su estilo de vida. La “cultura” sería el punto dominante en su sistema contable.
Ayhan, Sinan, Solas, Cigdem
core  

Place Matters at Work: A Systematic Review of Workplace Attachment and Environmental Factors

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT The topic of workplace attachment has garnered significant attention in academic studies since the early 2010s. However, due to its inherently interdisciplinary scope, research on workplace attachment remains notably fragmented and lacks cohesion, resulting in numerous unresolved questions.
Rubinia Celeste Bonfanti   +3 more
wiley   +1 more source

Responsabilidad Social Corporativa: ¿Compromiso u Oportunismo?

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2005
En la actualidad, además de la tradicional discrepancia que se puede encontrar en la literatura especializada sobre la forma de entender la Responsabilidad Social Corporativa, asistimos a una situación a nuestro entender contradictoria, al menos ...
Bernabé Escobar Pérez   +1 more
doaj  

Long-Run Implications of Alternative Emission Trading Plans: An Experiment with Robot Traders [PDF]

open access: yes
Two approaches to emissions trading are cap-and-trade, in which an aggregate cap on emissions is distributed in the form of permits, and baseline-and-credit, in which firms earn credits for emissions below their baselines.
Neil J. Buckley   +2 more
core  

Taking Different Roads to Rome: Protective and Proactive Orientations Towards Institutional Power Resources

open access: yesBritish Journal of Industrial Relations, EarlyView.
ABSTRACT Works councils in Germany possess substantial institutional resources to protect workers' interests. Yet little is known about how these resources are mobilised in practice and why similar outcomes may emerge through different pathways. Drawing on two German firms acquired by Chinese state‐owned enterprises, this study examines how works ...
Tina Miedtank, Johann Fortwengel
wiley   +1 more source

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