Results 131 to 140 of about 3,544 (216)

Bane or Boon: The Effects of Daigou (Buying on Behalf) in an Open Economy*

open access: yesEconomic Record, EarlyView.
Prompted by advancements in technology, particularly affordable or complimentary livestream features on mobile applications, a novel form of international trade—termed ‘daigou’—has emerged. In this practice, individual agents in developed countries (the North) purchase domestically produced goods on behalf of customers in developing countries (the ...
Xuan Nguyen, Chi‐Chur Chao, Hong Hwang
wiley   +1 more source

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Changing Public Attitudes Toward the Employment of Formerly Incarcerated People: The Role of “Human Resources Social Advocacy”

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT This registered report aims to evaluate the extent to which the human resources function can change public attitudes toward a controversial social issue. Focusing on the employment of formerly incarcerated people, we explore the novel concept of “human resources social advocacy” (HRSA), an interventionist approach through which HR might pro ...
Prue Burns   +3 more
wiley   +1 more source

Back to the Future: Reintroduction into the Wild of the Italian Grey Partridge (<i>Perdix perdix italica</i> Hartert, 1917). [PDF]

open access: yesAnimals (Basel)
Riga F   +8 more
europepmc   +1 more source

From Conflicting Outcomes to Mutual Losses: How Punitive Responses to Problematic Substance Use Suppress Help‐Seeking and Cause Harm

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Problematic substance use (PSU) is a significant, inadequately managed people management challenge. Drawing on the conflicting outcomes and mutual losses perspectives on HRM and employee wellbeing, and using Job Demands‐Resources theory to explain underlying strain‐driven loss cycles, we examine factors shaping PSU and help‐seeking among 575 ...
Karen Maher   +4 more
wiley   +1 more source

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