Results 191 to 200 of about 2,237 (289)

Impairment of goodwill according to IAS 36

open access: yes
Aufgrund der Relevanz von Unternehmenszusammenschlüssen spielt auch die Erst- und Folgebilanzierung von Firmenwerten eine zentrale Rolle. Wertminderungen von aktivierten Firmenwerten sind für Investoren von hoher Bedeutung, da sie große Auswirkungen auf ...
Ziegler, Florian
core  

Do deepfakes, digital replicas and human digital twins justify personality rights?

open access: yesThe Journal of World Intellectual Property, EarlyView.
Abstract Unauthorised deepfakes are deeply problematic, from the spreading of misinformation to non‐consensual pornographic content. This paper asks whether deepfakes, digital replicas and human digital twins justify personality rights. To address this question, it examines the harms that deepfakes can cause through disinformation, demeaning content ...
Hayleigh Bosher
wiley   +1 more source

The Impact of TikTok on Elections: (Mis)information and Regulatory Challenges

open access: yesKyklos, EarlyView.
ABSTRACT TikTok's algorithm‐driven feed is reshaping electoral communication, yet a clear understanding of its effects is lacking. This study synthesizes and appraises evidence on how the platform's design and governance shape political (dis)information and may affect electoral dynamics.
Michele Giuseppe Giuranno   +1 more
wiley   +1 more source

Navigating the Algorithmic State: Public Values and Citizens' Preferences of AI‐Driven Public Service Delivery

open access: yesPublic Administration, EarlyView.
ABSTRACT As the public sector increasingly adopts AI‐powered automated decision systems (ADS), understanding how citizens experience and value ADS use in public decision‐making is both normatively and practically important. Therefore, we examine and compare the effects of seven attributes of public values on citizens' support for ADS adoption in two ...
Guimin Zheng   +4 more
wiley   +1 more source

Targeting heterogeneous depression with trazodone prolonged release: from neuropharmacology to clinical application. [PDF]

open access: yesAnn Gen Psychiatry
Fagiolini A   +6 more
europepmc   +1 more source

Forgive, Because You Were Forgiven

open access: yesPhilosophy and Phenomenological Research, EarlyView.
ABSTRACT Philosophical orthodoxy has it that forgiveness is always discretionary—a gift we are free to extend to those who wrong us, but one that we are never morally required to offer. I dispute this orthodoxy, arguing that forgiveness is sometimes obligatory, even though wrongdoers can never demand or otherwise extract it from us.
Abraham Mathew
wiley   +1 more source

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