Results 221 to 230 of about 2,920,659 (304)

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

open access: yesAbacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge   +2 more
wiley   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie   +2 more
wiley   +1 more source

Association between handedness and occupational accidents: a prospective cohort study. [PDF]

open access: yesJ Occup Health
Tomizawa A   +5 more
europepmc   +1 more source

Coerced labour patterns in the Cape Colony, c. 1806–1826

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
wiley   +1 more source

Surface Rights: Sovereignty, Citizenship and the Question of Mineral Rights in the Woodward Commission

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT This article retraces the Woodward Commission on Aboriginal Land Rights in the Northern Territory, focusing on the question of mineral rights. Mineral rights were assumed in the Commission's terms of reference and expected by many Aboriginal people. Why, then, were they not recommended by the Commission?
Laura Rademaker
wiley   +1 more source

The Impact of Vertical Fiscal Imbalance on Gambling Policies in New South Wales, Australia: The Rise of the Poker Machine

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley   +1 more source

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