Results 181 to 190 of about 3,553 (261)

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Revisiting European social dialogue: A systematic literature review. [PDF]

Open Res Eur
Cárdenas Domínguez F, Fernández García M, Molinero Gerbeau Y.   +2 more
europepmc   +1 more source

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

Accounting &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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Torture and healthcare service utilization in Syrian refugees resettled in Norway - a longitudinal, registry-based study. [PDF]

Eur J Psychotraumatol
Nissen A, Haag K.
europepmc   +1 more source

The evolution of Australian cannabis policies, 1967 to 2024

Addiction, 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, Danielle Dawson, Ben Johnson, Tesfa M. Yimer   +3 more
wiley   +1 more source

A human rights approach to preventing racial discrimination in health care. [PDF]

Bull World Health Organ
Balcerzak M, Michalkiewicz-Kądziela E.
europepmc   +1 more source

Legal and practical challenges in ratifying and implementing international treaties

Journal of Anbar University for Law and Political Sciences
openaire   +1 more source

Context, mechanisms and outcomes of a social enterprise model of residential rehabilitation for problem substance use: A realist‐informed process evaluation

Addiction, EarlyView.
Abstract Background and aims This study evaluated a three‐year residential rehabilitation programme, which aimed to support recovery from problem substance use via peer support and social enterprise activities. The aims were to clarify programme mechanisms and identify contextual factors associated with variation in outcomes.
Martin Anderson, Lucy Pickering, Mark McCann   +2 more
wiley   +1 more source

Intellectual property (IP) rights governance and related value mechanisms in Common European Data Spaces. [PDF]

Data Brief
Rak R.
europepmc   +1 more source