Results 131 to 140 of about 505 (174)

Sailing Through Time: Building Pacific Maritime Resilience

Global Policy, EarlyView.
ABSTRACT This article examines the Pacific Blue Shipping Partnership (PBSP), an ambitious initiative aimed at decarbonising maritime transport across Oceania. The study explores the cultural, historical and technological aspects of wind‐propelled shipping in the Pacific.
Christiaan De Beukelaer, John Taukäve, Maria Sahib, Eldine Glees, Aseri Driu, Joshua Lakabung, Atina Schutz, Joseph H. Genz, Shania G. Tamagyongfal, Jerolynn K. Myazoe, Alexander Mawyer, Alson Kelen, Larry Raigetal, Raffael Held, Andrew Irvin, Morgan Wairiu, Peter Nuttall, Transform Aqorau, Kyrie Lalauvaki, Aileen Sefeti, John Kautoke   +20 more
wiley   +1 more source

Geoeconomic Strategy: Bidenomics, Trump's “One Big Beautiful Bill,” and the Global Political Economy

Global Policy, EarlyView.
ABSTRACT This article examines the resurgence of industrial policy in the United States as a tool of geoeconomic strategy, focusing on the contrasting approaches of the Biden and Trump administrations. Under “Bidenomics,” the US government embraced a modern industrial strategy centered on large‐scale public investment in high‐technology and clean ...
Stuart P. M. Mackintosh, Thierry Warin
wiley   +1 more source

Dyslexia in the twenty-first century: a commentary on the IDA definition of dyslexia. [PDF]

Ann Dyslexia
Elliott JG, Grigorenko EL.
europepmc   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Facial recognition technology: regulations, rights and the rule of law. [PDF]

Front Big Data
Qandeel M.
europepmc   +1 more source