Results 111 to 120 of about 7,243 (259)

WATER LEGISLATION IN UKRAINE IN THE 1960S

Juridical scientific and electronic journal, 2021
openaire   +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

Significant Far‐Right Challenges to Australian Society? The XYZ and AustraliaOne

Australian Journal of Politics &History, EarlyView.
ABSTRACT Scholars who analyse the Australian far‐right from a criminological or security studies perspective propose that activists and groups pose ‘political’ challenges to Australian society. This paper examines the far‐right news website The XYZ and the AustraliaOne political party, and argues that claims that the far‐right may normalise ...
Timothy Lynch
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, Isabel‐María García‐Sánchez, Filippo Vitolla, Nicola Raimo   +3 more
wiley   +1 more source

The Limits of Convergence in the Enlarged Europe: Change in Labour Conditions in a Shipbuilder's Sites in Norway and Romania

British Journal of Industrial Relations, EarlyView.
ABSTRACT In the 2000s, questions were open on whether the EU eastern enlargement would contribute to upwards or downwards convergence in labour standards, or even to divergence. Over two decades later, it is possible not only to attempt an answer, but also to identify the industrial relations processes that mediate economic integration between widely ...
Jon Erik Dølvik, Aurora Trif, Guglielmo Meardi, Ines Wagner   +3 more
wiley   +1 more source

Definition "farmer" in EU legislation and its implementation into the legislation of Ukraine

Analytical and Comparative Jurisprudence
The article is devoted to the issue of unification in Ukrainian legislation the definitions that are used in the European legislative acts concerning the Common Agricultural policy (hereinafter - CAP), particularly, the definition of "farmer" as a beneficiary of direct payments.
openaire   +1 more source

How Effective Are Ireland's Monitory Mechanisms in Improving Its Child Protection and Welfare Services?

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, Eva Boyle, Susan Geary, Emma King   +3 more
wiley   +1 more source

Reflecting on the Contradictory Condition of Digital Experiences: Advancing Algorithmic Literacy With Young People

Children &Society, EarlyView.
ABSTRACT Research on young people's use of digital devices and platforms demonstrates that their online experiences are deeply situated and contextual, shaped both by individual circumstances and by algorithmically driven systems that personalise content and mediate engagement.
Kaitlyn Regehr, Katharine Smales, Photini Vrikki, Caitlin Shaughnessy   +3 more
wiley   +1 more source

CITES Appendix III: An underused tool for international wildlife trade regulation

Conservation Science and Practice, EarlyView.
Appendix III of CITES allows Parties to unilaterally extend domestic species protections to international trade, yet it remains vastly underused, covering just 1.3% of listed species. Drawing on the complete historical record since 1975, we show that Appendix III is most effective for endemic species and functions as a highly successful staging ...
Freyja Watters, Phillip Cassey
wiley   +1 more source

Fostering refugees' entrepreneurial instincts: Lessons from the past, learning for the future

European Management Review, EarlyView.
Abstract The ongoing global crises have sparked academic discussions on immigration, recognizing it as a key factor in socio‐economic advancement. Immigration is viewed as an essential element of human capital, capable of addressing labor and skill shortages in developed nations.
Gagan Deep Sharma, Ritika Chopra, Sascha Kraus, Gaurav Talan, Christina Theodoraki   +4 more
wiley   +1 more source