Results 31 to 40 of about 345 (118)

From Expansion to Erosion: The Global Trajectory of Judicial Independence, 1960–2018

Sociological Forum, EarlyView.
ABSTRACT Judicial independence expanded globally throughout the twentieth century, but this trajectory has recently come under pressure. In recent years, governments around the world have increasingly challenged judicial autonomy. This study unpacks this global reversal by analyzing data from 156 states between 1960 and 2018.
Nir Rotem
wiley   +1 more source

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

An international survey of the relatives and friends of electroconvulsive therapy recipients

Psychology and Psychotherapy: Theory, Research and Practice, Volume 99, Issue 3, Page 1013-1034, September 2026.
Abstract Objectives This study aimed to address the paucity of studies of the relatives and friends of electroconvulsive therapy (ECT) patients. Methods A total of 1144 people responded to an online survey. Results The respondents included 286 relatives and friends of ECT recipients, from 22 countries.
Christopher Harrop, Sue Cunliffe, Sarah Price Hancock, Lucy Johnstone, Lisa Morrison, John Read   +5 more
wiley   +1 more source

Noclegi pracowników delegowanych finansowane przez pracodawcę a przychód ze stosunku pracy. Glosa aprobująca do wyroku NSA z 1 sierpnia 2023 r., II FSK 270/21, LEX nr 3612004

Krytyka Prawa
Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income.
Robert Zieliński, Mateusz Zawadka
doaj   +1 more source

Memory, Presidential Meaning‐Making, and the Role of the US Bicentennial in Gerald Ford's 1976 Presidential Campaign

Presidential Studies Quarterly, Volume 56, Issue 3, September 2026.
ABSTRACT This article provides the first extensive investigation of President Gerald Ford's commemoration of the 1976 United States Bicentennial. Drawing on internal correspondence and Ford's public addresses, it highlights how his administration leveraged Bicentennial commemorations to situate Ford's Presidency as a reconciling and stabilizing force ...
Thomas Cryer
wiley   +1 more source

Golden weapons and golden fetters: From the gold standard to the new geopolitics

The Economic History Review, Volume 79, Issue 3, Page 900-921, August 2026.
Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley   +1 more source

How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective

Financial Accountability &Management, Volume 42, Issue 3, Page 375-395, August 2026.
ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across
Nicolas Lagos
wiley   +1 more source

Science Educators and Researchers Must Uphold the Human Rights of Trans, Nonbinary, and Intersex Persons

Science Education, Volume 110, Issue 4, Page 1001-1017, July 2026.
ABSTRACT Trans, nonbinary, and intersex persons are—and have always been—an integral part of humankind. However, these communities are under attack. We live in a time of growing state repression and the normalization of political violence against trans, nonbinary, and intersex persons throughout much of the world, and we have a responsibility to ...
Quentin C. Sedlacek, A. M. Aramati Casper, Katherine Doerr, Sophia Jeong, Nelly K. M. Marosi, K. Rende Mendoza, Marco Reggiani, Shersingh Joseph Tumber‐Dávila, Jennifer D. Adams, Andrew P. Anderson, Lucy Avraamidou, Charlie K. Blake, Tina Cheuk, Sara J. Dozier, Sarah L. Eddy, Alexander Eden, Rebecka Fingalsson, Michelle Friend, Agustín Fuentes, Heather Haeger, Kathryn L. Kirchgasler, Rishi Krishnamoorthy, Catherine Lemmi, Jeffrey Maloy, Dax Ovid, Kathryn Ribay, Ronan O. Rock, Tatiane Russo‐Tait, Sara Tolbert, Brie Tripp, Maria Varelas   +30 more
wiley   +1 more source

Etyka administracji publicznej a funkcja edukacyjna sądów administracyjnych – glosa częściowo krytyczna do wyroku Naczelnego Sądu Administracyjnego z 15 lipca 2021 r., sygn. akt III OSK 3869/21

Studia Prawa Publicznego
This gloss discusses two, at first glance imperceptible, problems that are concentrated in the ruling analyzed. The first of these is the practical application of ethical principles by public administration bodies.
Arkadiusz Jaworski
doaj   +1 more source

Resident mortality determines grey wolf range dynamics

Journal of Applied Ecology, Volume 63, Issue 7, July 2026.
In the Iberian Peninsula, enabling recovery may require effective population‐level protection. More broadly, down‐ and de‐listing policies should be supported by explicit evaluation of the indirect demographic effects under alternative management scenarios.
Ana Morales‐González, Alberto Fernández‐Gil, Mario Quevedo, Stephanie Kramer‐Schadt, Maria Paniw, Eloy Revilla   +5 more
wiley   +1 more source