Results 61 to 70 of about 2,103 (213)

More effective social services – draft report [PDF]

open access: yes, 2015
Key Points Social services help New Zealanders to live healthy, safe and fulfilling lives. They provide access to health services and education opportunities, and protect and supp ort the most vulnerable.
New Zealand Productivity Commission
core  

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis   +2 more
wiley   +1 more source

Toward a Contractual Approach to Arbitral Immunity

open access: yes, 2004
This Article breaks from conventional wisdom in both case law and scholarship. It proposes a simple but novel thesis: Arbitrators and arbitral institutions, in cases of voluntary submission of disputes, should not be entitled to any form of legal ...
Rutledge, Peter B.
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A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

‘Lemon Laws’: an inquiry into consumer protections and remedies for buyers of new motor vehicles

open access: yes, 2015
1. Under the Terms of Reference for the Committee’s Inquiry, ‘lemons’ are defined as ‘new motor vehicles with numerous, severe defects that re-occur despite multiple repair attempts or where defects have caused a new motor vehicle to be out of service ...
Corones, Stephen G.
core  

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

open access: yesAbacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Barriers and facilitators to detoxification from opioid substitution treatment: A mixed‐methods systematic review

open access: yesAddiction, EarlyView.
Abstract Background and aims Despite the well‐documented benefits of opioid substitution treatment (OST) in treating opioid dependence (OD), many people diagnosed with OD desire to live a drug‐free life. The transition to abstinence involves detoxification: a gradual dose reduction of OST to zero milligrams.
Amy Bagshaw   +5 more
wiley   +1 more source

Harvesting benefits: Exploring the effects of second‐best policies on enhancing soil organic carbon stocks in agriculture

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Agricultural subsidies can be an effective policy tool to enhance soil organic carbon sequestration. This paper assesses the effectiveness of a second‐best hypothetical policy which subsidizes additional canola hectares optimally for each soil zone in Saskatchewan in an effort to increase soil organic carbon.
Devin A. Serfas
wiley   +1 more source

More effective social services [PDF]

open access: yes, 2015
In June 2014, the Productivity Commission was asked to look at ways to improve how government agencies commission and purchase social services. The final report was released in mid-September 2015. It makes several recommendations about how to make social
Murray Sherwin   +2 more
core  

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