Results 161 to 170 of about 495,051 (345)

Rationality Patterns in Export Promotion Organizations

open access: yesGlobal Policy, EarlyView.
ABSTRACT Export promotion organizations (EPOs) play an essential role in supporting global trade. Amid escalating global trade tensions, rising tariffs, and increased multipolarity, specialized teams within EPOs assume decision‐making functions guided by distinct rationalities. The aim of this research was to identify the different rationalities within
Aline Tanno   +4 more
wiley   +1 more source

Legal Certainty of Regulations on the Obligation to Notify the Minister Regarding Legal Status of Fiduciary Collateral

open access: yesJurnal Ilmu Kenotariatan
The Fiduciary Guarantee aims to provide legal certainty for the parties involved; however, inconsistencies and ambiguities in its regulatory framework create contradictions regarding legal certainty. Law No. 42 of 1999, Government Regulation No.
Meidiana Indah Lestari   +2 more
doaj  

Registration of Stillbirth After Early Fetal Death: A National Population‐Based Analysis

open access: yes
BJOG: An International Journal of Obstetrics &Gynaecology, EarlyView.
Ruth J. Matthews   +4 more
wiley   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Stable Isotope Analysis as a Tool to Prevent Illicit Wildlife Trade of Songbirds in Brazil

open access: yesAnimal Conservation, EarlyView.
Feather isotopes provide clear differences between wild and captive songbirds in Brazil. Combining multiple isotopes improved classification accuracy and revealed individuals falsely declared as captive‐bred. These results demonstrate the potential of isotope analysis to detect wildlife laundering in the bird trade.
Luiza Brasileiro   +4 more
wiley   +1 more source

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