Results 131 to 140 of about 5,760 (254)

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

open access: yesAbacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose   +3 more
wiley   +1 more source

Tax Crimes. A Comparative Study

open access: yesRevista de Derecho Uninorte, 2018
Ricardo Echavarría Ramírez   +1 more
openaire   +1 more source

The evolution of Australian cannabis policies, 1967 to 2024

open access: yesAddiction, EarlyView.
Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall   +3 more
wiley   +1 more source

A Study on the Tax Crime in Tax issues of E-commerce

open access: yesThe e-Business Studies, 2012
null Chongdon Park   +2 more
openaire   +2 more sources

Has Australia lost control of its tobacco and nicotine markets?

open access: yesAddiction, EarlyView.
Abstract Background Australia has adopted two policies that the World Health Organization (WHO) recommends as best practice for tobacco control: it has steeply increased tobacco taxes since 2010 and only allowed access to nicotine vapes for medical use.
Ron Borland   +4 more
wiley   +1 more source

Early insights from a national scheme providing vaping devices for smoking cessation: A preliminary evaluation to inform future return‐on‐investment modelling in England

open access: yesAddiction, EarlyView.
Abstract Background and aims Swap to Stop is a government scheme to promote smoking cessation. Local authorities in England were given e‐cigarette (vape) starter kits to provide alongside behavioural support in a wide range of settings. This study evaluated (i) scheme uptake by region of England, (ii) proposed delivery settings and the type and length ...
Esther Moore   +3 more
wiley   +1 more source

Change of substance‐related hospitalisation in adolescents after cannabis legalisation in Thailand in 2022

open access: yesAddiction, EarlyView.
Abstract Background and aims On 9 June 2022, Thailand changed its cannabis legislation, expanding access to individuals aged >18 years. Evidence suggests that such changes could increase the risk of cannabis use and related harms, and could influence patterns of use of other substances among adolescents.
Sirada Puetpaiboon   +7 more
wiley   +1 more source

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