Results 81 to 90 of about 2,215,902 (288)

Cross‐border insolvency in Brazil: The impact of substantive consolidation on parallel insolvency proceedings

International Insolvency Review, EarlyView.
Abstract This article examines the interaction between substantive consolidation and parallel insolvency proceedings under Brazilian law following the enactment of Law No. 14,112/2020, which introduced both a cross‐border insolvency regime based on the UNCITRAL Model Law on Cross‐Border Insolvency (MLCBI) and statutory rules governing substantive ...
Sabrina Maria Fadel Becue, Arthur Cassemiro Moura de Almeida   +1 more
wiley   +1 more source

LANDMARKS REGARDING THE EXTERNAL PUBLIC AUDIT IN ROMANIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018
This paper falls within the category of those about the external public audit in Romania and is intended to be an investigative approach through which we propose to bring in the light of the scientific reflectors certain significant landmarks in the ...
TRINCU-DRĂGUŞIN CRISTINA-PETRINA
doaj  

Institutional Diversity in Banking and Economic Complexity

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this paper, we test whether institutional diversity in banking systems is beneficial to economic complexity, using data for Italian provinces in the period 1998–2017. We compute different indexes that consider diversity from an ownership, institutional, business model and competition point of view and find that higher diversity has a ...
Beniamino Pisicoli
wiley   +1 more source

Other title: Financial and Compliance Audit Reports provided by the Legislative Division of Post Audit, State of Kansas, 2016-2017

, 2016
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.A set of 4 Financial and Compliance Audit Reports provided by the the Legislative Division of Post Audit, State of Kansas.Financial and Compliance Audit Report : Kansas Lottery ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Trade Measures—Relationships and Implications

International Journal of Finance &Economics, EarlyView.
ABSTRACT Various value‐added trade measures have been developed to address the concern in the growing volume of trade in intermediates that are double counted when crossing international borders more than once. This paper raises a query and makes an inquiry into the query.
Peijie Wang, Zhiyuan Liu
wiley   +1 more source

Financial Development Under Economic Sanctions: Short‐Run Market Responses and Long‐Run Institutional Adjustment

International Studies of Economics, EarlyView.
ABSTRACT This paper examines how the financial development of the target economy evolves under the long‐lasting economic sanctions, emphasizing the temporal patterns of the impact. Using panel data for 136 economies from 1980 to 2021 and an event‐study approach, we identified a temporal pattern that illustrates how economic sanctions exert a ...
Yu Jiang, Xue Meng
wiley   +1 more source

THE IMPACT OF EXTERNAL PUBLIC AUDIT ON PUBLIC ADMINISTRATION EFFICIENCY [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
The control of governmental expenditure is one of the main traits of democratic systems. Similarly, the supreme state audit has been around for centuries, in most European states, which have established mechanisms to ensure accountability for the ...
CĂTĂLIN FLORIN ZETI, MIHAELA LUCA, CRISTINA PIRVU   +2 more
doaj  

Dignity's Dilemma: Categorical Objections to Autonomous Weapons and Their Pacifist Entailments

Journal of Applied Philosophy, EarlyView.
ABSTRACT Dignity objections to autonomous weapon systems are prominent in contemporary military ethics, yet their theoretical foundations remain underexamined. This article reconstructs those foundations, showing what categorical dignity objections require to function as absolute prohibitions.
Timothy Dubber
wiley   +1 more source

The limited scope of BPK audit and comparison with other supreme audit institutions

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The role of BPK is to audit state finance management and accountability in all entities that manage state finances freely and independently. However, the BPK's authority to conduct audits of state finances is debatable and limited when some laws and regulations are inconsistent.
Angga Kiryaditama Putra, Sugimin Sugimin
openaire   +2 more sources

On Prizes

Journal of Applied Philosophy, EarlyView.
ABSTRACT This article discusses prize‐creation and prize‐allocation. Such activities may seem morally neutral, or perhaps even beneficial. A central thesis of this article is that such practices have significant moral implications and should be brought under the remit of moral reasoning.
Federico Luzzi
wiley   +1 more source