Results 31 to 40 of about 1,168,526 (196)
A Tribute to Charl Francois Hugo
Personal tribute to Charl Hugo by Frans Malan.
Frans R Malan
doaj +1 more source
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim +2 more
wiley +1 more source
Corporate Political Ideology and Environmental Strategy: Evidence From US Toxic Releases
ABSTRACT This paper examines whether corporate political ideology shapes firms' environmental strategy and realized environmental performance. Using US political donation data matched to facility‐level toxic releases from the Toxics Release Inventory from 2000 to 2014, we measure corporate ideology by the share of firm and PAC contributions directed to
Mingyuan Chen +3 more
wiley +1 more source
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj +1 more source
Beyond the Adversarial Rivalry: A Developmental Rights‐Based Model for Minor‐on‐Minor Crime, Part 1
ABSTRACT When children harm children, the conventional victim–perpetrator framework is ill‐equipped to address the developmental, relational, and institutional complexities involved. While juvenile justice scholarship increasingly emphasizes rehabilitation, and victims' rights literature has advanced child‐sensitive protection, minor‐on‐minor offending
Tali Gal, Ruthy Lowenstein Lazar
wiley +1 more source
Challenges Facing the European Union in Taxing the Digital Economy
The world of the digital economy is constantly evolving and will be the main vehicle for global trade in the future. The transfer of transactions to the Internet requires appropriate tax regulations that, on the one hand, prevent tax fraud and abuse ...
Roman Wiatrowski
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THE ENVIRONMENTAL CRIME OF “OMITTED REMEDIATION” AND ITS FIRST IMPLEMENTATIONS IN THE COURTROOMS. BRIEF NOTES ON PRELIMINARY HEARING JUDGE, COURT OF FERMO, SENT. 21/01/21 [PDF]
The paper takes the cue from the recent sentence with which the preliminary hearing Judge, Court of Fermo, has acquitted the accused for the omitted reclamation crime ex art.452- terdecies of criminal code.
BONFISSUTO Giuseppina
doaj
The article continues the discussion organized by the journal with the participation of professors Yuri P. Solovey and Petr P. Serkov on the problem of administrative discretion.
S. V. Schepalov
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ABSTRACT Background Mental health courts divert individuals with serious mental illness away from imprisonment into community‐based treatment and supervision. Early research indicates that such treatment contracts can reduce recidivism and provide various other benefits. Aspects of eligibility for this diversion option are still under‐researched.
Steven Keener, Audrey Morrison
wiley +1 more source
Interview with former Michigan Supreme Court Justice Charles L. Levin
Michigan Supreme Court Justice Charles L. Levin talks about his childhood and youth in Detroit, Michigan. Levin warmly remembers his parents, Judge Theodore Levin and Rhoda Katzin Levin, recounts his family's immigration from Eastern Europe and the ...
Levin, Charles L., 1926-
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