Results 221 to 230 of about 351,729 (339)

Collision, Competition or Cooperation? China's BRI and the EU's Development Policies Towards Eastern Europe

open access: yesGlobal Policy, EarlyView.
ABSTRACT Against the backdrop of China's growing engagement in Eastern Europe, the Belt and Road Initiative (BRI) appears to challenge the European Union (EU) approach to promoting development in the region. We take issue with this claim by making three interrelated arguments.
Tanja A. Börzel   +3 more
wiley   +1 more source

Lowest Common Denominator: Explaining Multilateral Bargaining Over Lethal Autonomous Weapons Systems Regulation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Lethal Autonomous Weapons Systems (LAWS) have the potential to dramatically alter modern warfare and reshape global power differentials. Despite the strong rationale for negotiating global rules, consensus on whether and how to regulate LAWS has yet to be reached.
Johannes Geith
wiley   +1 more source

Foreign Aid at a Crossroads: How Funding Cuts Reshape Global Development Cooperation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Recent aid budget reductions among major donor countries have reignited debates over the future of international development cooperation, with several commentators warning of an impending collapse of the aid sector. Engaging with historical and critical development literature on aid cycles, donor motives, and the evolution of Official ...
Steffi Hamann
wiley   +1 more source

Thirty novel fungal lineages: formal description based on environmental samples and DNA. [PDF]

open access: yesMycoKeys
Tedersoo L   +14 more
europepmc   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, 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

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

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