Results 151 to 160 of about 2,126 (243)

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

The evolution of Australian cannabis policies, 1967 to 2024

open access: yesAddiction, EarlyView.
Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall   +3 more
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

open access: yesFront Artif Intell
Malashin IP   +5 more
europepmc   +1 more source

Has Australia lost control of its tobacco and nicotine markets?

open access: yesAddiction, EarlyView.
Abstract Background Australia has adopted two policies that the World Health Organization (WHO) recommends as best practice for tobacco control: it has steeply increased tobacco taxes since 2010 and only allowed access to nicotine vapes for medical use.
Ron Borland   +4 more
wiley   +1 more source

Henry George and Silvio Gesell: The Odd Couple

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley   +1 more source

Web3 and Demurrage Money

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This article explores the application of demurrage money, a concept developed by Silvio Gesell, into Web3. Demurrage money, designed to discourage the hoarding of currency and prevent economic stagnation and concentrations in wealth, offers a potential remedy for the problems of traditional fiat and gold‐backed monetary systems.
George Lovegrove
wiley   +1 more source

A netnographic analysis of online active commentaries on Malaysia's tobacco generation end game. [PDF]

open access: yesBMC Public Health
Abdul Raob NA   +3 more
europepmc   +1 more source

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