Results 81 to 90 of about 5,145 (250)

Transparency and Accountability in Local Public Finance: Evidence from Public Parking Fee Allocation

open access: yesReview of European and Comparative Law
Municipalities worldwide play a crucial role in delivering essential public services to citizens. However, securing adequate resources and sustainable funding remains a persistent challenge for local self-governments.
Kristina Misheva, Kristijan Panev
doaj   +1 more source

Organizational separateness and general manager turnover: Behavioral theory in the international context

open access: yesGlobal Strategy Journal, EarlyView.
Abstract Research Summary Under what conditions do headquarters replace the general manager (GM) of an underperforming subsidiary? We argue that translating performance feedback into managerial intervention requires an inferential step the behavioral theory of the firm has only partially theorized.
Liang (Arthur) Li   +2 more
wiley   +1 more source

New Medical Schools, Access to Physicians, and Health Outcomes: Evidence From Japan

open access: yesHealth Economics, EarlyView.
ABSTRACT We analyse the impact of the construction of medical schools and associated university hospitals in Japan during the 1970s, which was primarily driven by ‘One Prefecture, One Medical School Policy’ (OPOMS). We find that the number of physicians increased significantly in prefectures where a medical school was built, and this effect persisted ...
Kisho Hoshi
wiley   +1 more source

Inclusion of Refugees Into National Health Systems: Enablers, Barriers and Lessons From Six Country Case Studies

open access: yesThe International Journal of Health Planning and Management, EarlyView.
ABSTRACT The global refugee population has nearly doubled in the last decade, and many of these populations face chronic displacement, often in neighbouring countries with limited resources. Emergency, short‐term responses are being transitioned to longer term approaches, including a focus on inclusion through coverage in national health systems ...
Sophie Witter   +13 more
wiley   +1 more source

Object and subject of evasion of taxes and other compulsory payments

open access: yesSHS Web of Conferences, 2014
The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other ...
Koval L.
doaj   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan   +4 more
wiley   +1 more source

One Hundred Years of the German Soil Science Society (DBG) 1926–2026: Origins, Facts, and Background of an Eventful History

open access: yesJournal of Plant Nutrition and Soil Science, EarlyView.
ABSTRACT On its 100th anniversary in 2026, the German Soil Science Society (DBG) is looking back not only on an eventful history with traditions and impressive achievements but also with painful interruptions and ruptures. One curious fact is that the DBG was initially founded as the national section of the International Soil Science Society (ISSS ...
Karl‐Heinz Feger
wiley   +1 more source

Administration of local taxes and fees: experience of European countries and current trends in Ukraine

open access: yesEconomics. Finances. Law
The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland.
Tetiana BUTURLAKINA, Pavlo LOHVINOV
openaire   +1 more source

Association of attention‐deficit/hyperactivity disorder and autism with inflammatory bowel disease activity

open access: yesJournal of Pediatric Gastroenterology and Nutrition, EarlyView.
Abstract Objectives To estimate the effect of attention deficit hyperactivity disorder (ADHD) and autism on the disease activity of inflammatory bowel disease (IBD) in pediatric and young patients. Methods Patients diagnosed with IBD between the ages of 6 and 24 years were identified in Danish nationwide registries 1996–2022.
Sabine Jansson   +7 more
wiley   +1 more source

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

open access: yesStrategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

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