Results 91 to 100 of about 177,527 (330)
Germany's Tax Revenue and its Total Administrative Cost [PDF]
Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction comparisons.
arxiv
Towards Characterizing International Routing Detours [PDF]
There are currently no requirements (technical or otherwise) that BGP paths must be contained within national boundaries. Indeed, some paths experience international detours, i.e., originate in one country, cross international boundaries and return to the same country.
arxiv
Sustainability Performance and Its Impact on Financial Distress Risk—Evidence From STOXX Europe 600
ABSTRACT Sustainability performance (SP) has emerged as a central topic on both corporate and political agendas worldwide. This study investigated the relationship between SP and financial distress risk (FDR) among European listed firms, addressing the growing importance of SP in financial decision‐making.
Marcel Seefloth+4 more
wiley +1 more source
Judicial System: Trial Level and Court Jurisdiction in Islamic Republic of Pakistan
In any nation, the judicial system is essential to maintaining the rule of law and administering justice. The trial levels and jurisdiction of Pakistan's legal system are examined in this abstract.
Yasir Munir
doaj
Data Envelopment Analysis as an Instrument for Measuring the Efficiency of Courts
The paper addresses the problem of measuring the efficiency of civil jurisdiction courts. Non-parametric data envelopment analysis (DEA) has been proposed as a measurement instrument.
Wojciech Major
doaj
Beyond Borders: Investigating Cross-Jurisdiction Transfer in Legal Case Summarization [PDF]
Legal professionals face the challenge of managing an overwhelming volume of lengthy judgments, making automated legal case summarization crucial. However, prior approaches mainly focused on training and evaluating these models within the same jurisdiction.
arxiv
ABSTRACT This paper presents an exploration of how regional environmental protection investments (EPIs) and cluster ecosystems affect the innovation performance of research and development (R&D) firms versus non‐R&D firms across regions in Germany. We develop a conceptual framework to elucidate the relationship between regional EPIs, cluster ecosystems,
Yama Temouri+3 more
wiley +1 more source
Corporate Climate Risk and Membership of Emission Trading Schemes
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun+4 more
wiley +1 more source
En este trabajo se estudia la figura de Luis Garcés de Maluenda, un eclesiástico burgalés de ascendientes judeoconversos (emparentado con la familia Santa María) que vivió en la segunda mitad del siglo XV, y que llegó a ser canónigo y tesorero de la ...
Jorge Díaz Ibáñez
doaj +1 more source