Results 191 to 200 of about 864,937 (294)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
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

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

Asia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio, Ariel Lopez, Birgit Tremml‐Werner   +2 more
wiley   +1 more source

From glacial echoes to timber pathways: Climatic–historical drivers and timber‐trade influence on the phylogeography of Ips sexdentatus in the Basque Country

Agricultural and Forest Entomology, EarlyView.
Ips sexdentatus is expanding across southern Europe, attacking multiple Pinus species and showing the ability to colonize trees at early stages of decline. Genetic analysis of 668 individuals revealed 106 haplotypes, with Iberian populations as diversity hotspots, reflecting long‐term refugial persistence alongside more recent demographic expansion ...
Dimitrios N. Avtzis, Nebai Mesanza, Aitor Saez de Zerain, Diego Llamazares, Eugenia Iturritxa   +4 more
wiley   +1 more source

A modern-day litmus test for the sustainability of daily IVF practice - Alabama supreme court ruling overreaches in asserting that frozen embryos are legally children. [PDF]

Reprod Biol Endocrinol
Seifer DB.
europepmc   +1 more source

Australian Royal Commissions Into Child Welfare, Abuse and Protection

Australian Journal of Politics &History, EarlyView.
ABSTRACT Both nationally and internationally, the Australian Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) is widely viewed as a remarkably successful public inquiry. Unlike many other commissions, it was stable, attracted little controversy, was highly regarded, and led to extensive legal, regulatory and policy reform ...
Shurlee Swain, Katie Wright
wiley   +1 more source

Surface Rights: Sovereignty, Citizenship and the Question of Mineral Rights in the Woodward Commission

Australian Journal of Politics &History, EarlyView.
ABSTRACT This article retraces the Woodward Commission on Aboriginal Land Rights in the Northern Territory, focusing on the question of mineral rights. Mineral rights were assumed in the Commission's terms of reference and expected by many Aboriginal people. Why, then, were they not recommended by the Commission?
Laura Rademaker
wiley   +1 more source

The Impact of Vertical Fiscal Imbalance on Gambling Policies in New South Wales, Australia: The Rise of the Poker Machine

Australian Journal of Politics &History, EarlyView.
ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley   +1 more source

The Royal Commission Into the Monetary and Banking Systems in Australia, 1935–1937

Australian Journal of Politics &History, EarlyView.
ABSTRACT Australian governments of the 1930s were less inclined to establish royal commissions than their predecessors in the 1920s, and few of the 1930s inquiries were of great moment. The exception was the royal commission appointed by the Lyons Government to inquire into the monetary and banking systems in Australia in 1935.
David Lee
wiley   +1 more source