Results 111 to 120 of about 130,158 (307)

Subcontract under the legislation of Ukraine and the legislation of the EU

Uzhhorod National University Herald. Series: Law
The object of this article is social relations that arise in the process of researching civil-law relations in the field of providing services under a contract and a subcontract. And the subject of the study is the comparative characteristics of the contract under the legislation of Ukraine and the legislation of the EU countries.
openaire   +3 more sources

Some issues of improving the legal protection of trademarks

Теорія і практика інтелектуальної власності
The article is devoted to the study of issues of early termination of the trademark certificate and the procedure of trademark registration under the legislation of Ukraine and the EU.
Nataliya Myronenko
doaj   +1 more source

Physicians' hybridisation with accounting in public hospitals

Accounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez, Amélia Ferreira‐da‐Silva, Belen Fernandez‐Feijoo   +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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Territorial-Administrative Decentralisation and Ethnocultural Diversity in Ukraine: Addressing Hungarian Autonomy Claims in Zakarpattya [PDF]

, 2016
The paper argues firstly that, since there is no obvious separatist movement within Zakarpattya, the Ukrainian state should seek as far as possible to accommodate Hungarian identity claims within the region (and those of other smaller minority ...
Semenyshyn, Mariana, Smith, David J.
core  

‘Emptiness filled with love’: A reflexive thematic analysis of chemsex trajectories among gay, bisexual and other men who have sex with men in Almaty, Kazakhstan, using a life course framework

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, Nadezhda Cherchenko, Elena German, Susanna Rinne‐Wolf   +3 more
wiley   +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 Safety
The 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, I. L. Nevzorov, Yu. O. Bezusa   +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