Results 101 to 110 of about 24,798 (235)
Global Policy, EarlyView.ABSTRACT As hybrid threats blur the line between war and peace and challenge conventional deterrence logics, states increasingly turn to concepts of resilience, civil preparedness and whole‐of‐society as elements of their security strategies. This raises the question of how civilian agency can be viewed as an element of deterrence and what the ...
Agata Mazurkiewicz, Heljä Ossa
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer +2 more
wiley +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 +3 more
wiley +1 more source
Addiction, EarlyView.Abstract Background and aims The intentional use of psychoactive substances to enhance sexual experiences, known as chemsex, is associated with human immunodeficiency virus (HIV) transmission, psychological distress and social isolation among gay, bisexual and other men who have sex with men (GBMSM).
Nikolay Lunchenkov +3 more
wiley +1 more source
Rights of citizens of Ukraine in the EU
Науковий вісник Ужгородського національного університету. Серія ПравоIt is dedicated, a person, his life and health, honor and dignity, inviolability and security are recognized as the highest social value in Ukraine. Due to Russia’s military invasion of Ukraine, millions of Ukrainian citizens were forced to flee the war
V. V. Homonai
doaj +1 more source
The ethics of responding to democratic backsliding abroad
American Journal of Political Science, EarlyView.Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
wiley +1 more source
Disputable issues regarding the systematisation of bylaws and regulations
Law and SafetyThe article deals with the issue of systematisation of by-laws and regulations resulting from the adoption of the Law of Ukraine “On Lawmaking”. It is noted that the adoption of the Law of Ukraine “On Lawmaking” has not fundamentally solved the ...
M. Yu. Burdin +2 more
doaj +1 more source
Competitive diplomacy in bargaining and war
American Journal of Political Science, EarlyView.Abstract War is often viewed as a bargaining problem. However, prior to bargaining, countries can vie for leverage by expending effort on diplomacy. This article presents a dynamic model of conflict where agenda‐setting power is endogenous to pre‐bargaining diplomatic competition.
Joseph J. Ruggiero
wiley +1 more source
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Child &Family Social Work, EarlyView.ABSTRACT Child protection and welfare systems are entrusted with significant power by governments and are therefore a significant focus of monitoring activities. Monitoring can help to build a better child protection system and to ensure child safety; track policy and legislative implementation and resource allocation; contribute to preventing systemic
Kenneth Burns +3 more
wiley +1 more source