Results 61 to 70 of about 535,274 (248)

On the relevance of double tax treaties

open access: yesInternational Tax and Public Finance, 2019
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping.
Kunka Petkova, A. Stasio, M. Zagler
semanticscholar   +1 more source

Marijuana Decriminalization: What does it mean in the United States? [PDF]

open access: yes
It is well known in the drug policy field that eleven states reduced the criminal sanctions associated with possession of small amounts of marijuana. In this paper we review the eleven original decriminalization statutes, documenting key dimensions of ...
Jamie F. Chriqui   +2 more
core  

Fiscal Update, March 16, 2006 [PDF]

open access: yes, 2006
The Fiscal Division newsletter, published weekly during session and periodically during the ...

core  

The Impact of Self‐Checkout Technology on Shopping Behavior in B2B Retail: Evidence From Point‐Of‐Sale Transaction Data

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička   +1 more
wiley   +1 more source

Why Deporting Immigrants for “Crimes Involving Moral Turpitude” is Now Unconstitutional [PDF]

open access: yes, 2017
In the best of times, immigrants should only be deported according to the rule of law and not by the whim of executive branch officials. Now, it is imperative.
Kornegay, Lindsay M., Lee, Evan Tsen
core   +2 more sources

Framing Modern Slavery: Do Stakeholders Talk Past Each Other?

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher   +2 more
wiley   +1 more source

Senate Bill 91: Summary of Policy Reforms [PDF]

open access: yes, 2016
Complete issue of Alaska Justice Forum 33(1), Spring 2016 at https://scholarworks.alaska.edu/handle/11122/6883.This article highlights provisions of Senate Bill 91, "Omnibus Criminal Law & Procedure; Corrections Act," related to the recommendations of ...
UAA Justice Center
core  

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

Modelling Sustainability Performance in Manufacturing Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Nowadays, organisations need to operate with economic, social and environmental goals in mind. Indices objectively quantify such goals; hence, an organisation can develop and compare policies based on future index values. We propose a system dynamics‐based model of a manufacturing company that frames its operations in terms of a set of easily ...
Harol Andrey Avila‐Choconta   +3 more
wiley   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro   +2 more
wiley   +1 more source

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