Results 21 to 30 of about 461 (200)

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Modelling the return on investment of a virtual clinical pharmacy service in rural and remote Australian hospitals

Journal of Pharmacy Practice and Research, EarlyView.
Abstract Background The use of medication is the most common intervention in health care, with adverse drug events a leading cause of preventable healthcare harm. Increasingly, virtual pharmacy services have been implemented to support hospitals that lack the access to clinical pharmacy services to support patient safety and best practice medicines ...
Gerard Hawthorn, Boyd Potts, Brett Chambers, Shannon Nott, Christopher M. Doran   +4 more
wiley   +1 more source

Integrating Knowledge Management Into ERP Selection: A Fuzzy Multi‐Criteria Decision‐Making Model Based on Gray Theory in the Automotive Industry

Knowledge and Process Management, EarlyView.
ABSTRACT Enterprise Resource Planning (ERP) systems are integrated business management tools used by organizations to manage data and processes across various functions. While financial and technical considerations remain central to ERP selection, sustainable success also depends on the system's ability to support Knowledge Management (KM).
Deniz Sadat Sebti Esmail Pour, Ali Faghfouri   +1 more
wiley   +1 more source

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

Public Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim, Jean‐Patrick Villeneuve   +1 more
wiley   +1 more source

Illegal Gold Mining in the Brazilian Amazon: Environmental Degradation in Yanomami Indigenous Lands, and Regulatory Failures

Sustainable Development, EarlyView.
ABSTRACT Illegal gold mining has emerged as a major sustainability threat in the Amazon, eroding Indigenous rights, forest integrity, and climate mitigation efforts. This study examines how international market incentives relate to the expansion of illegal mining and associated deforestation within the Yanomami Indigenous Territory (YIT) from 2008 to ...
Shirléia Lago Santos, Ana Claudia de Araujo Moxotó, Jurandir Moura Dutra   +2 more
wiley   +1 more source

Opportunities for Australia Amid China's Carbon‐Neutral Transition: Input–Output Approach With Analysis of Australian Renewable Potential

Sustainable Development, EarlyView.
ABSTRACT A major transformation in China's energy mix is underway as the country pursues carbon neutrality by 2060, posing significant structural challenges for Australia as a major exporter of carbon‐intensive resources. This study examines the economic impacts of China's decarbonisation on Australia by applying static and dynamic input–output (IO ...
Jinyong (Edward) Sung
wiley   +1 more source

An Islamic Perspective on the Sustainable Development Goals: Exploring Key Challenges From the Ravi Riverfront Urban Development Project

Sustainable Development, EarlyView.
ABSTRACT Projects are typically viewed as mechanisms for delivering products and services; however, this study examines projects from the distinct perspective of grand challenges (GCs). The selected case is the Ravi Riverfront Urban Development Project in Lahore, Pakistan—a grand challenge project (GCP).
Rehab Iftikhar, Syed Nayyer Abbas Kazmi
wiley   +1 more source

Revisiting industry effects: The assignment of firms to industries

Strategic Management Journal, EarlyView.
Abstract Research Summary Strategy research examines the drivers of firm performance. Variance decomposition studies have analyzed industry's impact, with little attention paid to the industry to which a firm is assigned. This study investigates how industry assignment affects the findings about industry's impact.
Alireza Eshraghi, Bart S. Vanneste
wiley   +1 more source

A Systems‐Level Approach to Address Risks and Ethics in Artificial Intelligence Systems

Systems Engineering, EarlyView.
ABSTRACT Artificial intelligence (AI) is rapidly changing the world, from completely controlling routine or mundane tasks like text and image generation, to powering advanced algorithms that control critical systems. The recent advances in generative AI quickly overwhelmed multiple industries from education to finance as first adopters rushed (and ...
Vincent P. Paglioni, Torrey Mortenson
wiley   +1 more source

Madrasa Ideologies of English in Bangladesh: Questioning ELT‐Aid and Post‐9/11 De‐Islamization

TESOL Quarterly, EarlyView.
Abstract External donors increasingly promote English as a notionally value‐neutral language of socioeconomic advancements in the Muslim South, overlooking local ideological diversities. Furthermore, national and Western forces deploy English as a tool to de‐Islamize madrasas (Islamic educational institutes) in the post‐9/11 world for global peace ...
Qumrul Hasan Chowdhury
wiley   +1 more source