Results 71 to 80 of about 81,056 (288)

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley   +1 more source

Unquenched large orbital magnetic moment in NiO

open access: yes, 2000
Magnetic properties of NiO are investigated by incorporating the spin-orbit interaction in the LSDA+U scheme. It is found that the large part of orbital moment remains unquenched in NiO.
A. B. Shick   +28 more
core   +1 more source

Gender mainstreaming active inclusion policies [PDF]

open access: yes, 2010
The aim of this report therefore is to inform and help develop gender mainstreaming in active inclusion policies. In order to do this, the report at first reviews gender differences and inequalities in the risks of poverty and social exclusion and it ...
Cipollone, Angela   +4 more
core   +1 more source

Multilocus sequence typing of the invasive pest Halyomorpha halys (Hemiptera: Pentatomidae) and associated endosymbiont reveals unexplored diversity

open access: yesInsect Science, EarlyView.
A multilocus sequence typing approach is proposed to explore Halymorpha halys genetic diversity, taking into consideration both insect nuclear markers and markers from the gut symbiont “Candidatus Pantoa carbekii.” Increased information was revealed regarding the number of distinct holobiont haplotypes in native and invasive populations of the pest ...
Matteo Dho   +6 more
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Liechtenstein

open access: yes, 2001
Fürstentum am rechten Ufer des Alpenrheins zwischen der Schweiz (im Westen Kanton St. Gallen, im Süden Kanton Graubünden) und Österreich (Vorarlberg).
openaire   +3 more sources

Serlio a Du Cerceau copyright : praktická východiska dvou moravských sídel knížat z Liechtensteinu v první polovině 17. století

open access: yesStudia Historica Brunensia, 2019
The paper focuses on Liechtenstein architecture of the first half of the seventeenth century. Stylistic features of the chateau in Eisgrub (Lednice), built by Prince Karl I of Liechtenstein, and the chateau in Butschowitz (Bučovice), which Prince ...
Michal Konečný
doaj   +1 more source

Why They Say No (Casi— No ): Countries that Reject Legalized Casino Gambling

open access: yes, 2011
Most world venues have legalized casino gambling. Indeed, the numbers of venues has been growing rapidly. In 1986, seventy-seven nations permitted legal casino gambling; in 1996, 109; while recent reports indicate 132 countries have casinos. Nonetheless,
Thompson, William N.
core  

Bargaining Practices: Negotiating the Kampala Compromise for the International Criminal Court [PDF]

open access: yes, 2013
At the International Criminal Court\u27s (ICC) Review Conference in 2010, the ICC\u27s Assembly of States Parties (ASP) agreed upon a definition of the crime of aggression, jurisdictional conditions, and a mechanism for its entry into force (the Kampala
Weisbord, Noah
core   +2 more sources

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

open access: yesAbacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer   +2 more
wiley   +1 more source

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