Results 31 to 40 of about 1,755 (202)

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Paradigm Shift in the Making? Geopolitical Challenges and Institutional Changes in the International Monetary System: From Neoliberalism to a Pluralist Multipolar Financial Order

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley   +1 more source

Theoretical aspects of the criminal­legal protection in the field of intellectual property

open access: yesХабаршы. Заң сериясы, 2017
In the work of the integrated studies on theoretical and practical issues of criminal liability for violation of copyright, related, patent and inventive rights carried out with taking into account the new part 4 HC RK.
Atakhanova G.M.
doaj  

The EU Space Act's Global Reach: Legal Considerations on the Envisaged Application to Non‐EU Operators

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines what is known at this stage, before the envisaged publication of the legislative proposal by the European Commission in March/April 2025, about the European Union's Space Act, focusing on its potential application to non‐EU operators.
Ingo Baumann, Katharina Prall
wiley   +1 more source

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

open access: yesGlobal Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

Administrative rulemaking in Ethiopia: normative and institutional framework

open access: yesMizan Law Review, 2014
Administrative action is steadily growing in Ethiopia, the major part of which is administrative rulemaking. It ranges from regulation of the major industries to the provision of basic commodities like sugar and edible oil.
Aron Degol, Abdulatif Kedir
doaj   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

The reasonableness among the rule-making principles

open access: yesПроблеми Законності, 2013
The article describes the principles on which the process of creation of the law is based. The role of reasonableness as rule-making requirement is explained.
К. О. Мандрікова
doaj   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr   +2 more
wiley   +1 more source

Expression of Employer's Demands in Local Legal Regulations

open access: yesСибирское юридическое обозрение, 2016
The publication outlines the main scientific views on the issue of local content regulations, the structure of the rules of their filling. The author explores the principles of the internal labor regulations of the organization.
Tatiana M. Ponomareva
doaj   +1 more source

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