Results 71 to 80 of about 13,189 (226)

Negotiating healthy trade in Australia: health impact assessment of the proposed Trans-Pacific Partnership Agreement [PDF]

open access: yes, 2015
Drawing on leaked texts of potential provisions of the proposed Trans-Pacific Partnership Agreement, this health impact assessment found the potential for negative impacts in the cost of medicines, tobacco control policies, alcohol control policies, and ...
Anne Marie Thow   +4 more
core  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

The autonomy of EU law and international investment arbitration [PDF]

open access: yes, 2019
This article argues that, in the context of international investment law, the principle of autonomy need not be construed as broadly as the recent judgment in Achmea may appear to suggest.
Koutrakos, P.
core   +1 more source

Weather‐Induced Positive Sentiment and Insider Trading

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT Exploiting variations in sunshine exposure near insiders' locations, we find that weather‐induced positive sentiment leads to higher insider purchases, albeit with lower performance. Overoptimism induced by abnormally good weather serves as the underlying mechanism. The effect is more pronounced when insiders' purchase decisions are fuelled by
Douglas Cumming   +3 more
wiley   +1 more source

The European Union's Emerging Approach to ISDS: a Review of the Canada-Europe CETA, Europe-Singapore FTA, and Europe-Vietnam FTA

open access: yesUniversity of Bologna Law Review, 2016
The European Union’s approach to ISDS is examined based on the available textual evidence in proposed or negotiated trade agreements. The evaluation focuses on three criteria: judicial independence, procedural fairness, and balance in the allocation of ...
Gus Van Harten
doaj   +1 more source

A spectral analysis extension to DEMATEL for strategic leverage points identification

open access: yesInternational Transactions in Operational Research, EarlyView.
Abstract Efforts to intervene in complex systems often emphasize influential factors, yet system behavior is equally shaped by the relationships among them. Methods such as Decision‐Making Trial and Evaluation Laboratory (DEMATEL) map causal structures but remain descriptive and do not identify which relationships provide the greatest leverage for ...
Pavlos Delias, Kerasia Kalkitsa
wiley   +1 more source

Prospective Associations Between Emotion Regulation Flexibility and Affective Experiences

open access: yesJournal of Personality, EarlyView.
ABSTRACT Introduction Theoretical work increasingly highlights emotion regulation flexibility (ERF), instead of ER frequency, as the core of ER effectiveness. Scarce research, however, has examined prospective relations between ERF and emotion intensity and dynamics.
Kehan Li, Yao Zheng
wiley   +1 more source

‘Facultative’ and ‘Functional Mixity’ in light of the Principle of Partial and Imperfect Conferral. College of Europe Research Paper in Law 03/2019 [PDF]

open access: yes, 2019
The concept of ‘facultative mixity’ as first coined by Allan Rosas3 has sparked a much heated debate.4 Is it a matter of political expediency in the EU Council to decide on the mixed nature, or not, of a given agreement in so far as it falls within ...
Govaere, Inge
core  

The ISDS Mechanism and Standards of Protection in the Investment Treaty

open access: yesLentera Hukum, 2020
International investment activities require legal certainty for investors. While the host country also needs legal certainty related to state sovereignty, legal protection is needed for investors and the host country to realize legal certainty in ...
Pandu Rizky Putra Pratama, Prita Amalia
doaj   +1 more source

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