Results 91 to 100 of about 1,055 (228)

The Decentralization of Liquor Policies in Texas During the Post‐Prohibition Era

International Economic Review, EarlyView.
ABSTRACT We examine the decentralization of liquor policies in Texas during the Post‐Prohibition era using newly collected historical legislative roll call data. By combining these data with local referendum vote shares, we analyze both legislators' and constituents' preferences on liquor policy.
Andrew Arnold, Holger Sieg
wiley   +1 more source

Integrated statistical indicators from Scottish linked open government data. [PDF]

Data Brief, 2023
Karamanou A, Kalampokis E, Tarabanis K.
europepmc   +1 more source

Criminal offence of tax evasion - the european and croatian legal framework [PDF]

, 2017
Tax evasion or tax avoidance is an omnipresent issue not only in the Republic of Croatia but also in all the Member States of the European Union. The diversity of legal frameworks does not help in the consolidation of the situation nor the reducing of tax evasion and tax avoidance.
Primorac, Damir, Pribisalić, Luka, Pilić, Marko   +2 more
openaire   +1 more source

How to Demonstrate Trustworthy Use of AI in Public Services: A Case Study

Information Systems Journal, EarlyView.
ABSTRACT Government leaders across the globe are grappling with how to harness and integrate artificial intelligence (AI) to enhance public service delivery and efficiency. Yet, a key challenge faced is how to build and maintain the trust of stakeholders. Trust is critical for the acceptance and sustained adoption of AI technologies, as well as to gain
Natalie Smith, Nicole Gillespie, Tapani Rinta‐Kahila, Steven Lockey, Javad Pool, Caitlin Curtis   +5 more
wiley   +1 more source

Daily Workplace Anger and Same‐Day Employee Attitudes: The Moderating Role of Interpersonal Anger Coping

Journal of Applied Social Psychology, EarlyView.
ABSTRACT Workplace anger is a common and consequential affective experience. Although anger is negatively valenced, it is also associated with approach motivation, perceived agency, and readiness to act. Drawing on affective events theory and appraisal perspectives on emotion, this study examines how daily workplace anger relates to two same‐day ...
Robin Umbra, Ulrike Fasbender
wiley   +1 more source

China and Limits to the European Union's Geoeconomic Turn

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The European Union's (EU) pivot from a commitment to efficiency to concern about security is commonly referred to as its ‘geoeconomic turn’. This paper analyses the EU's capacities to enhance its economic security and to engage in economic statecraft by focusing on China, which, at least until recently, posed the greatest geoeconomic challenge
Alasdair R. Young, Scott A. W. Brown
wiley   +1 more source

Annual Research Review: Cash transfer programs and young people's mental health – a review of studies in the United States

Journal of Child Psychology and Psychiatry, Volume 66, Issue 4, Page 498-515, April 2025.
Worldwide, more than one in 10 children or adolescents is diagnosed with a mental disorder. Cash transfer programs, which aim to reduce poverty and improve life outcomes by providing direct cash assistance to families and incentivizing or enabling spending on education, health service use, dietary diversity and savings, have been shown to improve the ...
Sara R. Jaffee, George Lin, Matthew Z. Fowle, Vincent J. Reina   +3 more
wiley   +1 more source

UNLAWFULLY OBTAINED EVIDENCE IN THE PROCESS OF DETECTING TAX OFFENCES

STUDIA IURIDICA Cassoviensia
The detection of tax crimes, particularly those related to value-added tax fraud, represents a complex process involving the interaction between tax authorities, the Financial Administration, and criminal justice bodies. In practice, various forms of operational and investigative activities, analytical tools, and information originating from tax ...
openaire   +1 more source

Fish welfare in a changing world: New developments and current challenges

Journal of Fish Biology, EarlyView.
Abstract The welfare of non‐human animals is central to ethical discussions on animal use, with increasing attention to fish welfare across research, aquaria, aquaculture, and fisheries. This paper reviews current theoretical approaches to animal welfare and recent advances in defining and assessing fish welfare since the seminal paper by Huntingford ...
Sonia Rey Planellas, João L. Saraiva, Eliane Gonçalves‐de‐Freitas, Pablo Arechavala‐Lopez, Bernice Bovenkerk, Michael Breen, Steven J. Cooke, Martin Føre, Lene Northwood, Lars Helge Stien, Sunil Kadri, Chris Noble, Jonatan Nilsson, Fernando Rodriguez, Cosme Salas, Peter Sandøe, Hans van de Vis   +16 more
wiley   +1 more source

Why do firms strategically delay payments of corporate loans?

Journal of Financial Research, EarlyView.
Abstract Firms may prefer to delay some loan payments while continuing to service others because of lender and loan characteristics. I explore the impact of bank‐level and bank‐firm‐level indicators on the strategic delay behaviors of nonfinancial corporations. Three factors play a key role in their strategic delay decisions.
Ahmet Deryol
wiley   +1 more source