Results 131 to 140 of about 3,327 (256)
AI Alignment Versus AI Ethical Treatment: 10 Challenges
Analytic Philosophy, EarlyView.ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT New governance models increasingly employ self‐regulation tools like pledges and nudges to achieve regulatory compliance. These approaches premise that voluntary compliance emerges from intrinsic motivation to cooperate rather than coercive measures. Central to their success is trust—both in government institutions and among citizens. However,
Libby Maman, Yuval Feldman, Tom Tyler
wiley +1 more source
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Regulating via Conditionality: The Instruments of the New Industrial Policy
Regulation &Governance, EarlyView.ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley +1 more source
From Dependence to Dominance: How Resource Challenges Are Empowering Logistics Providers in Europe
Transportation Journal, Volume 65, Issue 1, Winter 2026.ABSTRACT The interplay among actors in European global value chains (GVC) is evolving due to increased interactions with logistics service providers (LSP). This research explores the characteristics of the emerging business relationships between logistics and manufacturing companies in Europe.
Javier Turienzo
wiley +1 more source
The Role of B Corp Certification in Uncertain Times: An Empirical Investigation
Business Ethics, the Environment &Responsibility, Volume 35, Issue 3, Page 2013-2029, July 2026.ABSTRACT This paper aims to examine whether B Corp certification enhances firms' ability to navigate uncertain times and how contingent factors affect its effectiveness. Building on Stakeholder Theory and the Resource‐Based View, we formulated a set of research hypotheses and tested them with a long‐term event study and an ordinary least squares ...
Matteo Podrecca +2 more
wiley +1 more source
Religiosity and tax: A systematic review
Jurnal Akuntansi dan Auditing IndonesiaThis study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due
Galih Wicaksono, Wahyu Widarjo
doaj +1 more source
Tax compliance perceptions and formalization of small businesses in south Africa [PDF]
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables.
Ilic, Domagoj, Coolidge, Jacqueline
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Factors Affecting Decision‐Making to Have Children in Iran: A Qualitative Study
Health Science Reports, Volume 9, Issue 6, June 2026.ABSTRACT Background and Aims Fertility is not only a biological process; it is a multidimensional phenomenon shaped by complex and often contradictory factors, such as cultural norms and economic conditions. Decision‐making about childbearing not only affects couples’ lives but also shapes the future of their families and societies. This study examines
Shirin Shahbazi Sighaldeh +10 more
wiley +1 more source
The impact of tax morale and institutional quality on the shadow economy [PDF]
This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors.
Friedrich Schneider, Benno Torgler
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