Results 231 to 240 of about 422,041 (381)

Collision, Competition or Cooperation? China's BRI and the EU's Development Policies Towards Eastern Europe

open access: yesGlobal Policy, EarlyView.
ABSTRACT Against the backdrop of China's growing engagement in Eastern Europe, the Belt and Road Initiative (BRI) appears to challenge the European Union (EU) approach to promoting development in the region. We take issue with this claim by making three interrelated arguments.
Tanja A. Börzel   +3 more
wiley   +1 more source

Associations between adolescents' oral health and health literacy, gender and family affluence: perspective of the Health Behaviour in School-aged Children study data from Slovakia and Poland. [PDF]

open access: yesFront Public Health
Glińska KK   +8 more
europepmc   +1 more source

The present status of sustainability concept implementation by businesses in selected industries in the Slovak Republic

open access: diamond, 2017
Viera Marková   +3 more
openalex   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Management of Risk from Flash Floods in the South-Eastern Slovakia

open access: diamond, 2016
Martina Zeleňáková   +3 more
openalex   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

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