Results 71 to 80 of about 4,133,341 (191)
Does innovation success need advocacy? Stakeholder involvement in firm innovation
Strategic Management Journal, EarlyView.Abstract Research Summary Prior research documents that firms often collaborate with advocacy groups to mitigate stakeholder contention. Integrating stakeholder theory into a performance model of collaborative innovation, we propose an overlooked explanation for such collaborations: to enhance the adoption of firms' innovations.
Paolo Carioli +3 more
wiley +1 more source
The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime [PDF]
The provisions of S 31 of the Income Tax Act 58 of 1962 governing certain cross border transactions amongst entities form the basis of transfer pricing legal regulatory regime in South Africa. The arm's length principle forms the backbone of applying the
Allan, Onsando Omari
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Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Contracts and ownership structures play a critical role in fostering innovation in the bioeconomy. However, identifying which designs best promote bioresource circularity and collaboration remains challenging, as existing studies use diverse frameworks and are often limited to specific contexts or regions.
Lukas Bonar Nainggolan +2 more
wiley +1 more source
Is limited regulation supporting policy inaction? International student housing in Australia
Australian Journal of Public Administration, EarlyView.Abstract The international education sector in Australia is subject to significant government policy and regulation, but the effectiveness of interventions in providing for international student well‐being is continually questioned. Housing insecurity is one of the most pressing well‐being issues among students. This paper analyses the effectiveness of
Gaby Ramia +2 more
wiley +1 more source
Transfer Pricing – a Fiscal Issue [PDF]
Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.
Ion TOMITA +2 more
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Rebuilding the Ladder? Contemporary Contests Over Industrial Policy
Global Policy, EarlyView.ABSTRACT Does the greater embrace of industrial policy globally signal the emergence of a New Washington Consensus? We show that the multiplication of industrial policies, while consequential, signals neither normalisation nor consensus. Rather, industrial policy is increasingly the object of contestation over norms and practices of state ...
Ilias Alami, Jack Taggart, Tom Chodor
wiley +1 more source
Global Policy, EarlyView.ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley +1 more source
Show Me Your Circle! A Typology of Circular Economy Disclosure Strategies by Multinationals
Abacus, EarlyView.The circular economy (CE) is featuring more prominently in emerging regulations, codes of best practice, and corporate policies. Yet, accounting research offers limited insight into how circularity is currently conceptualized and communicated in corporate reports.
Warren Maroun +2 more
wiley +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
OECD Wirtschaftsberichte: Deutschland 2014
, 2014 Alle anderthalb bis zwei Jahre unternimmt die OECD eine umfassende Analyse der Volkswirtschaften ihrer Mitgliedsländer und einiger größerer Drittstaaten.
OECD
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