Results 91 to 100 of about 456,437 (310)
Human Rights Economic Dividends: Estimating the Economic Effects of Preventing Discrimination
ABSTRACT Economies embracing principles like nondiscrimination are presumed to reap significant rewards, while violations incur heavy costs. We call these benefits human rights economic dividends—the economic gains that arise when policymaking is guided by human rights principles.
Jose Cuesta
wiley +1 more source
Abstract Research Summary Access to markets is critical for entrepreneurial success, yet many face significant barriers. This study argues that digital platforms functioning as peer‐to‐peer marketplaces can facilitate entrepreneurial activity by improving market access for new ventures.
Daehyun Kim, Yongwook Paik, Namil Kim
wiley +1 more source
Legal guarantees for tax obligations in the digital era
The article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +1 more source
The Remedies of Elimination of a Statutory Privilege Incompatible with the Right to Equality And Non-Discrimination by the Constitutional Courts [PDF]
While performing the constitutional review, constitutional courts often have to assess the constitutionality of legal provisions, which grant a privilege concerning social benefits, tax exemptions or similar matters to a certain group of the society ...
Nino Chochia
doaj
Micro‐transitions and work identity: The case of academic entrepreneurs
Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
wiley +1 more source
Abstract Research Summary This research investigates how firms attempt to preempt activism before it mobilizes into an active threat. Employing a difference‐in‐differences design, we examine the quasi‐exogenous enactments of laws that prevent Strategic Lawsuits Against Public Participation (anti‐SLAPP laws) in the United States.
Zhiyan Wu, Garry Bruton, Ryan Krause
wiley +1 more source
This article focuses on the analysis of practical application of the OECD Model Tax Convention on Income and on Capital, and Commentaries to it by the Russian public authorities.
Maria S. Pekarskaya
doaj +1 more source
Never Hanging Defendants Out to Dry: Preserving the Policy Behind the Statute of Limitations in Money Laundering Conspiracies [PDF]
How should conspiracies to commit money laundering that rely on stale evidence be handled by the federal government? Marusarz argues that an amendment to the Money Laundering Control Act is needed to preserve a defendant’s interest in having a conspiracy
Marusarz, David
core +1 more source
When should firms watch for cross‐industry competition? A demand‐side perspective
Abstract Research Summary Research on competitor identification has primarily focused on intra‐industry competition. However, cross‐industry competitive threats are prevalent and consequential. We adopt a consumer‐oriented perspective to examine how consumer perceptions shape de facto competition across industry boundaries.
Ying Li, Samira Reis, Olga M. Khessina
wiley +1 more source
Lifecycle‐Based Governance to Build Reliable Ethical AI Systems
ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley +1 more source

