Results 101 to 110 of about 844 (178)
The Turning Point That Didn't Turn: WTO MC14 and the Future of Global Trade
Global Policy, EarlyView.ABSTRACT The fourteenth World Trade Organization (WTO) Ministerial Conference (MC14) in Yaoundé was widely framed as a pivotal moment for restoring momentum to a multilateral trading system in crisis. Drawing on participant observation and interviews conducted during the conference, this article argues that MC14 exposed both the limits of the WTO's ...
Erin Hannah, James Scott
wiley +1 more source
Oral health policy model for Turkey: how to deliver preventive services? [PDF]
Front Health ServDoğan A, Durukan Köse S.
europepmc +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Information Technology in Nursing Practice: A Scoping Review of Assessment Tools for Evaluating Nurses' Competencies. [PDF]
J Healthc LeadershCachata D +4 more
europepmc +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Structural and cultural barriers to patient education from the perspective of Iranian nurses: a qualitative study. [PDF]
BMC NursYaghmaei S +6 more
europepmc +1 more source
Australian Journal of Politics &History, EarlyView.This paper examines the substantive representation of women in Australian legislative institutions by analysing private members' bills introduced at the state and federal levels from 1997 to 2022. While Australia has made considerable progress in gender equality, persistent sexism and misogyny challenge the substantive impact of increasing numbers of ...
Isabella Vacaflores, Elise Stephenson
wiley +1 more source
An Agenda for Public Health Diplomacy in an Age of Populism. [PDF]
Public Health RevMcKee M +8 more
europepmc +1 more source
Endogenous and Exogenous Drivers of Refugee Policy of the Transit State: The Case of Indonesia
Australian Journal of Politics &History, EarlyView.ABSTRACT Most studies on transit states emphasise exogenous influences on domestic refugee policymaking, with little consideration of endogenous factors to the state itself. Exploring literature from migration studies, refugee studies and international law studies, we identify and classify nearly identical endogenous and exogenous drivers of refugee ...
Anita Herlina +2 more
wiley +1 more source