Results 231 to 240 of about 54,167 (332)

Toronto's drug policy paradox: Harm reduction sites and drug police occurrences in Toronto neighborhoods (1992–2020)

open access: yesCriminology, EarlyView.
Abstract Discourse around drug policy presents a stark contrast between policing and harm reduction models, sparking debates on the state's regulatory versus protective role. Canada is an ideal case to study drug policy models due to its global recognition as a leader in harm reduction alongside continued reliance on policing of drugs.
Taylor Domingos
wiley   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

A framework for capturing indirect impacts in site‐level screening for biodiversity risks

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Site‐based industrial operations such as mining, oil and gas extraction and renewable energy development are associated with many direct and indirect impacts on biodiversity. Consideration of the full range of these impacts when selecting a buffer distance to approximate the Area of Influence (AoI) of a project is critical for effective ...
Divya Narain   +6 more
wiley   +1 more source

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