Results 11 to 20 of about 64 (59)

Effects of performance management systems–strategy alignment on lecturers' engagement with knowledge transfer: A perspective from Spain

Higher Education Quarterly, Volume 77, Issue 4, Page 874-889, October 2023., 2023
AbstractGrowing competition among higher education institutions (HEIs) explains their increasing interest in reinforcing strategies by incorporating knowledge transfer (KT) objectives into their strategic plans. However, this strategic formulation must be aligned with the implementation of performance management systems (PMSs) to properly achieve KT ...
Mercedes Barrachina‐Palanca, Maria Beatriz Gonzalez‐Sanchez, Cristina Gutiérrez‐López   +2 more
wiley   +1 more source

Disputed Policy Change: The Role of Events, Policy Learning, and Negotiated Agreements

Policy Studies Journal, Volume 49, Issue 4, Page 1040-1064, November 2021., 2021
This paper explores policy change in Swedish coastal and marine conservation, identifying advocacy coalition factors—focusing internal and external events, policy learning, and negotiated agreements—that explain divergent outcomes in disputed national park planning processes.
Annica Sandström, Andrea Morf, Daniel Fjellborg   +2 more
wiley   +1 more source

Accelerating Just Energy Transitions in Brazil: Pathways for Social Development

Latin American Policy, Volume 17, Issue 1, March 2026.
ABSTRACT This critical article analyzes energy poverty in Brazil from the theoretical perspective of distributive justice, proposing the implementation of a new social regulation called Contribution to Social Development. The goal is to support the process of a just energy transition leading to a broader debate on energy planning and social issues ...
Marcio Giannini Pereira, Harriet Thomson, Neilton Fidelis da Silva, Maria Luiza de M. Galvão, Dannyelle de Souza Nunes Vasconcelos, Jamila Lorena de Freitas Pereira Brasil   +5 more
wiley   +1 more source

Implications of global distributive justice principles for implementation of the Kunming‐Montreal Global Biodiversity Framework

Conservation Biology, Volume 40, Issue 1, February 2026.
Abstract In the era of the sixth mass extinction, reversing global biodiversity loss is of vital importance for life on Earth. In 2022, parties to the Convention on Biological Diversity (CBD) adopted the Kunming‐Montreal Global Biodiversity Framework (GBF), a strategic plan with 23 action‐oriented targets to be achieved by 2030.
Ina Lehmann, Marcel Kok, Roos Immerzeel, Alexandra Marques   +3 more
wiley   +1 more source

Identifying priority areas for conservation to promote connectivity and mitigate the impacts of anthropogenic disturbance

Conservation Biology, Volume 39, Issue 6, December 2025.
Abstract As nations seek to expand protected area (PA) networks to cover 30% of land and seas by 2030 (30×30), there is an urgent need for systematic conservation planning and spatial prioritization that considers the broad range of ecological and socioeconomic factors influencing the persistence of biodiversity.
Edmond Sacre, Ulf Bergström, Charlotte Berkström   +2 more
wiley   +1 more source

Developing long‐term care insurance in China: A review of structure, impact and future directions

International Social Security Review, Volume 78, Issue 1, Page 83-106, January/March 2025.
Abstract Since 2016, China has established long‐term care insurance (LTCI) in the form of pilot projects that now extend to almost 50 cities. The need for long‐term care is likely to increase significantly. This article looks at initial studies undertaken in a range of cities on the impact of the LTCI pilots on health and the use of health care, on ...
Mel Cousins
wiley   +1 more source

Las estructuras offshore como un mecanismo de planificación y deslocalización fiscal en una economía globalizada

Revista Galega de Economía, 2011
El principal objetivo de este trabajo es evaluar las diferencias tributarias a través de una planificación fiscal internacional sin y con la intervención de un paraíso fiscal/centro finan-ciero internacional ¿offshore¿ (PF/CFIO) y sus respectivas ...
EMILIA NATALIA DA COSTA NOGUEIRA
doaj  

REFLEXIONES SOBRE EL MODELO CHILENO DE POLÍTICA FISCAL INTERNACIONAL (*) [PDF]

Crónica Tributaria, 2013
El artículo contiene un análisis de varios problemas denominados errores no forzados de la política fiscal internacional seguida por la Administración Fiscal de Chile.
Cristián Gárate
doaj  

LA LUCHA CONTRA LA PLANIFICACIÓN FISCAL AGRESIVA Y LAS OBLIGACIONES DE INFORMACIÓN TRIBUTARIA [PDF]

Crónica Tributaria, 2016
En los últimos años, tanto la OCDE como una serie de Administraciones Tributarias se han enfrentado a la denominada «planificación fiscal agresiva» mediante disposiciones que, voluntaria u obligatoriamente, conllevan la declaración previa de esquemas de ...
Domingo Carbajo Vasco
doaj  

EL PLAN DE ACCIÓN DE LA INICIATIVA BEPS. UNA PERSPECTIVA EMPRESARIAL [PDF]

Crónica Tributaria, 2015
En el texto, el autor expone el contexto en el cual se ha desarrollado la iniciativa BEPS y el alcance de su Plan de Acción, así como el desarrollo del mismo.
Domingo Carbajo Vasco
doaj