Results 81 to 90 of about 1,021 (225)

Golden weapons and golden fetters: From the gold standard to the new geopolitics

open access: yesThe Economic History Review, EarlyView.
Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley   +1 more source

Analysing the practice of customs control after the release of goods in the Russian Federation

open access: yesВестник Воронежского государственного университета: Серия экономика и управление
Subject. Theoretical and practical issues related to customs control carried out by customs control authorities after the release of goods into free circulation. Objectives.
Oleg N. Golovinov   +2 more
doaj   +1 more source

The Past Requires Reconciliation

open access: yesThe Ecumenical Review, EarlyView.
Abstract This article presents three cases from the Orthodox Christian past that concern the defence of individuals and religious groups whose views differed from those of the official Orthodox Church. It also highlights the significance of the past in the Orthodox Christian context as a tradition that largely influences the behaviour of Orthodox ...
Petros A. Panagiotopoulos
wiley   +1 more source

Corporate tax evasion offences evidence collection in the context of Kazakhstan

open access: yesScientific Herald of Uzhhorod University Series Physics
Relevance. The research relevance is determined by further expansion of the theoretical understanding of offences related to tax evasion by organisations in Kazakhstan given the scale of this phenomenon. Purpose. The research aims to characterise the offences of corporate tax evasion in Kazakhstan from the point of view of the definition of the offence,
Azamat Bukenessov   +4 more
openaire   +1 more source

The Role of Media in Regulatory Oversight: Evidence From Comment Letters

open access: yesFinancial Review, EarlyView.
ABSTRACT This study examines how media coverage impacts regulatory oversight of publicly listed firms. We find that Chinese firms with greater media attention, particularly those with negative media coverage, are more likely to receive increased regulatory oversight, as indicated by comment letters issued by stock exchanges.
Yizhe Dong   +3 more
wiley   +1 more source

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

open access: yes, 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   +2 more
openaire   +1 more source

Wrestling Voices: Amplifying Patriotism and Ethnic Stereotypes in 1980s American Professional Wrestling

open access: yesThe Journal of American Culture, EarlyView.
ABSTRACT This article examines the use of promotional interviews (“promos”) in American professional wrestling of the 1980s. I argue that promos introduced a vocal modality into a form of sports entertainment that, as Roland Barthes ([1957] 1972) showed in Mythologies, had always been dominated by visual spectacle. I then undertake a focused linguistic
Jens Kjeldgaard‐Christiansen
wiley   +1 more source

Does Political Connection Mitigate the Sanctions for Corruptions? Evidence From the Foreign Corrupt Practices Act (FCPA)

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT This paper examines the effect of political connection on sanctions for violations of the US Foreign Corrupt Practices Act (FCPA). Using a sample of revealed FCPA sanctions and two alternative proxies for US firms’ political connections, we find a negative association between political connection and the severity of sanctions, an effect that ...
Kaishu Wu, Wenjia Yan
wiley   +1 more source

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

open access: yesJournal 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   +3 more
wiley   +1 more source

FISCAL AND PSYCHOLOGICAL FACTORS OF TAX EVASION

open access: yesСоціально-економічні відносини в цифровому суспільстві
The article is devoted to the study of behavioural factors that influence the decision-making of business entities and the population regarding tax evasion.
Oksana Posadnieva, Larysa Sidelnykova
doaj   +1 more source

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