Results 101 to 110 of about 20,146 (272)

Police department design, political pressure, and racial inequality in arrests

American Journal of Political Science, EarlyView.
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley   +1 more source

Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies [PDF]

Theoretical and Applied Economics, 2006
In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill ...
Niculae Feleaga, Liliana Feleaga
doaj   +1 more source

Setting new rules for Goodwill accounting : the british experience. [PDF]

Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès, Chantiri-Chaudemanche, Rouba   +1 more
core  

Why women's equal representation increases policy losers’ consent: Revisiting the double‐edged sword of procedural fairness

American Journal of Political Science, EarlyView.
Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley   +1 more source

O impacto do goodwill nos resultados [PDF]

, 2013
Dissertação de Mestrado em Contabilidade e FinançasA partir de 2005, as entidades com valores admitidos à negociação nos mercados regulamentados da União Europeia (UE) passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS ...
Cavalinhos, Patrícia da Conceição Nunes
core  

How Important Is Corporate Social Responsibility for Corporate Financial Performance?: A Machine Learning Prediction and Model Interpretability Approach

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has become central to corporate strategy, yet its impact on corporate financial performance (CFP) remains debated. Existing literature, which often relies on conventional statistical methods, overlooks the complex, nonlinear interactions between CSR and CFP.
Ephraim Kwashie Thompson, Samuel Buertey, So‐Yeun Kim   +2 more
wiley   +1 more source

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]

In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core  

New approaches regarding business combinations [PDF]

The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting.
Bunea-Bontaş, Cristina Aurora, Petre, Mihaela Cosmina   +1 more
core   +1 more source

A Confucian Perspective on Public Health Ethics

Bioethics, EarlyView.
ABSTRACT Debates in public health ethics have been dominated by the assumptions of Western liberalism: a priority given to liberty and autonomy over other values, an individualistic view of social ontology, a focus on personal responsibility, a minimal set of obligations (only created through consent), and a marginalization of social, cultural, and ...
Kathryn Muyskens, Angus Dawson
wiley   +1 more source

Generative neural networks for experimental manipulation: Examining dominance‐trustworthiness face impressions with data‐efficient models

British Journal of Psychology, EarlyView.
Abstract An important development in the study of face impressions was the introduction of dominance and trustworthiness as the primary and potentially orthogonal traits judged from faces. We test competing predictions of recent accounts that address evidence against the independence of these judgements. To this end we develop a version of recent ‘deep
Adam Sobieszek, Maciej Siemiątkowski, Kamil K. Imbir   +2 more
wiley   +1 more source