Results 41 to 50 of about 687 (171)

Reforma fi scal del 2014: análisis de los cambios a la tasa efectiva aplicada a la distribución de dividendos en México

open access: yesDiagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2021
Durante décadas han surgido diversas teorías que han infl ui-do en las decisiones de las empresas respecto a la decisión del pago de dividendos, como la teoría de la preferencia fi s-cal derivada del efecto clientela, que indica que los pagos de ...
Lucy Martínez Cruz   +1 more
doaj  

Barley seed quality under harvest management practices

open access: yesCrop Science, Volume 66, Issue 3, May/June 2026.
Abstract Barley (Hordeum vulgare L.) has a strategic role in global agriculture due to its use in food, feed, and brewing industries and its adaptability to diverse environments. This study evaluated the effect of harvest timing on seed quality in two commercial cultivars (ABI Rubi and ABI Valente), focusing on physical integrity, physiological ...
Suélen Giacomini   +4 more
wiley   +1 more source

Descentralización fiscal, competencia fiscal y administración tributaria federal: Una nota de la experiencia argentina

open access: yesRevista de Economía y Estadística, 2004
El trabajo analiza cuestiones habitualmente discutidas en la literatura sobre descentralización fiscal, distinguiendo entre el enfoque normativo y el enfoque positivo (elección pública).
Horacio Piffano
doaj  

Deconstructing Masculinity: A Mixed‐Methods Exploration of Health Access and Legal Implications Among Middle‐Aged Men in Yaoundé, Cameroon

open access: yesSexuality, Gender &Policy, Volume 9, Issue 2, May 2026.
ABSTRACT Masculinity significantly influences men's health‐seeking behaviors, yet its intersection with legal frameworks and healthcare access in Sub‐Saharan Africa remains underexplored. This mixed‐methods study investigates how gender norms and structural barriers influence healthcare experiences among 60 middle‐aged men (aged 30–60 years) in Yaoundé,
Ikekhwa Albert Ikhile   +1 more
wiley   +1 more source

Topics as Outcomes: Modeling the Influence of Intergovernmental Grants on Policy Diffusion

open access: yesPolicy Studies Journal, Volume 54, Issue 2, May 2026.
ABSTRACT Intergovernmental grants stimulate the diffusion of policy reforms, as the federal government provides states with a financial incentive to adopt policies aligned with federal priorities. Less is known about the extent to which these grants also stimulate horizontal diffusion across states.
NaLette Brodnax, Sarah James
wiley   +1 more source

Federalismo fiscal & reforma institucional: falácias, conquistas e descentralização

open access: yesNova Economia, 2013
Federalismo fiscal & reforma institucional: falácias, conquistas e ...
José Roberto Rodrigues Afonso
doaj  

Unpacking Welfare Deservingness Theory: Evidence From the Perceived Deservingness of Gig Workers

open access: yesPolicy Studies Journal, Volume 54, Issue 2, May 2026.
ABSTRACT The theory of welfare deservingness provides valuable insights into the social legitimacy of welfare programs and the principles underlying policy design. In examining the question of who deserves what and why, established deservingness criteria emphasize that individuals demonstrating motivation to work (“reciprocity”) are typically perceived
Juhyun Bae
wiley   +1 more source

Historical Institutionalism and Transnational Influence: Social Policy Responses to the Great Depression in the United States and Canada

open access: yesPolitics &Policy, Volume 54, Issue 2, April 2026.
ABSTRACT The Great Depression was a turning point in the development of social programming in North America. This paper explores the politics of social policy expansion during the Great Depression in the United States and Canada through an analytical lens that combines the insights of historical institutionalism and the analysis of transnational ...
Daniel Béland   +2 more
wiley   +1 more source

L'esperada reforma fiscal, novament

open access: yes, 2022
Tot i que el tema fiscal ja fa anys que és molt present en el debat públic, difícilment trobarem un període com el més recent, que va de mitjan tornada de vacances a mitjan octubre del 2022 (mo-ment de redacció d'aquestes línies), en el qual els impostos hagin protagonitzat amb tanta intensitat les notícies dels mitjans de co-municació i el debat ...
openaire   +1 more source

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