Results 91 to 100 of about 2,915 (259)
Productivity dynamics among union locals in the United States
Abstract Using panel data on union locals in the United States we examine the dynamics of the union sector, investigating the impact of inter‐union competition on locals' productivity and survival. We find low entry rates, high exit rates and high levels of productivity dispersion in the sector.
Thomas Breda, Alex Bryson, John Forth
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Broke Autocrats, Broken Elections: Trade Shocks and Electoral Fraud in Autocracies
ABSTRACT We argue that when terms‐of‐trade (ToT) shocks reduce resource rents, autocrats lose the fiscal capacity to sustain loyalty through patronage and increasingly rely on electoral manipulation as a survival strategy. We present a simple model in which rents finance patronage in normal times, while adverse shocks reduce the effectiveness of ...
Antonis Adam, Sofia Tsarsitalidou
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Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
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Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
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Social Justice as a Catalyst for Ecumenical Engagement
Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
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The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance
ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed +4 more
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application/pdf Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law.
openaire
Tax Fraud and Tax Education in Spain
El autor sostiene que la causa principal del fraude fiscal en España es el déficit educativo de las personas. Los impuestos no han de ser tan solo una obligación, señala, sino la contribución a una sociedad más justa, convencimiento que requiere, como en otros ámbitos, una profunda reforma del sistema educativo y la recuperación de los valores ...
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Can Central Bank Digital Currencies Promote the Internationalization of Currencies?
ABSTRACT Using multinational data (2000–2023), this study employed system GMM and fixed‐effects models to examine CBDC's impact on currency internationalization through a framework measuring ‘market acceptance’ and ‘policy drive.’ The results indicated that CBDC advancement significantly promotes currency internationalization.
Haodong Gu
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Boundaries between tax savings and fraud punishable: fraud action in the tax law.
Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la ...
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