Results 21 to 30 of about 2,140 (262)
Prawo Budżetowe Państwa i Samorządu, 2019 In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax.
Artur Janicki
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Anatomical Sciences Education, EarlyView.Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
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Nieuznawanie w Polsce zawartych za granicą związków jednopłciowych – aspekty prawne z perspektywy swobody przepływu osób [PDF]
Studia Europejskie, 2020 The aim of the paper is to present ramifications in the field of family law, inheritance law and tax law which arise from the lack of recognition of registered partnerships and same-sex marriages in certain European Union Member States, such as Poland ...
Mateusz Wąsik
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British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
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Studia Iuridica Lublinensia, 2021 The commented judgement concerns the taxation of acquisition of immovable property by inheritance division. In the applicant’s opinion dissolution of co-ownership is not an acquisition of assets if it is within the share which the former co-owners had in
Bartosz Kuś
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Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
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Intergenerational Justice Review, 2020 The intergenerational transfer of wealth and property attracts a fair amount of controversy. According to some, inheritance (at least when unregulated) is a source of arbitrary material inequality.
Daniel Halliday
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CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
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The ANNALS of the American Academy of Political and Social Science, 1921 T HE expenditures of all political bodies have been continually increasing. In normal times, the public has kept demanding that its governmental units undertake new and expensive functions, the cost of which has not always been considered. Some of the ordinary costly functions of modern governmental units are the establishment and maintenance of ...
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