Results 181 to 190 of about 2,212 (288)
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
The 5-C model of digital health accompaniment: empowering women through a gestational diabetes self-care intervention in Vietnam. [PDF]
Gammeltoft TM +5 more
europepmc +1 more source
ABSTRACT The 2023 European Union Regulation on Deforestation‐free Products (EUDR) is a transnational regulation aimed at addressing forest loss along the value chains of forest‐risk commodities. Grounding our analysis in new institutional theory with distinct behavioral drivers explaining actor behavior, and using qualitative methods, we draw on the ...
Mathias Cramm +11 more
wiley +1 more source
Global burden, inequality, and frontier gaps of autism spectrum disorder disability in adolescents and young adults, 1990-2021: a systematic analysis of the GBD 2021 study. [PDF]
Lin D +8 more
europepmc +1 more source
Abstract Pedro de Ayala served as a diplomat for King Ferdinand II of Aragon and Queen Isabella I of Castile at the courts of Henry VII, King of England, and James IV, King of Scots. In July 1498, he wrote a letter, partly in cipher, to report to his king and queen on such matters as Spain's interests in international diplomacy; the characters and ...
Adrian William Jaime +2 more
wiley +1 more source
ABSTRACT Native to America, the pineapple—Ananas comosus (L.) Merr.—delighted the Europeans who came across it. The fruit was mentioned by the voyagers and missionaries who observed and tasted it in the Americas and, from the 1500s onwards, infused reports, chronicles and natural history treatises with colour and flavour.
Teresa Nobre de Carvalho
wiley +1 more source
Disparities in Global Rabies Burden from GBD 2021: Children, older adults, and low-SDI countries at continued risk. [PDF]
Yang C +8 more
europepmc +1 more source
The role of nurses in caring for patients with Inflammatory Bowel Disease (IBD) has dramatically evolved from a basic supportive function to a highly specialised, crucial position within the healthcare team. This transformation was driven by the increasing number of IBD patients and the growing complexity of treatments, particularly with the ...
Simona Radice +5 more
wiley +1 more source
Pathology exposure in Spanish medical schools: a review of forty-one institutions with insights into pathology curriculum for an international approach. [PDF]
Reyes-Albaladejo F +5 more
europepmc +1 more source
Brazil's diverse flora is under several threats, with many unique lineages facing extinction, particularly in biodiverse regions like the Cerrado and campo rupestre. This study sheds light on the conservation needs of Cambessedesia (Melastomataceae), an endemic genus with 95% of its species endangered, using an approach to rank and prioritise species ...
Najla Bastos Scheidegger +4 more
wiley +1 more source

