Results 61 to 70 of about 85,352,323 (203)
Can an Industry Voluntary Agreement on Food Traceability Minimize the Cost of Food Safety Incidents? [PDF]
In the recent past the United States has had a number of severe food-safety outbreaks in the produce, vegetable and beef industry that greatly disrupted the food system. In all these outbreaks here were severe disruptions on sales that affected the whole
Souza Monteiro, Diogo M. +1 more
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Gender &History, EarlyView.ABSTRACT The British army in India took great care to provide European troops with facilities for sexual relations while anxiously managing venereal disease. Examining archival evidence, political debates and medical discourse from the nineteenth century, this article examines the colonial military enterprise of regulated prostitution in colonial ...
Sameera Chauhan
wiley +1 more source
History, EarlyView.Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley +1 more source
Optimal Liability Sharing and Court Errors: An Exploratory Analysis [PDF]
We focus in this paper on the effects of court errors on the optimal sharing of liability between firms and financiers, as an environmental policy instrument. Using a structural model of the interactions between firms, financial institutions, governments
Donatella Porrini, Marcel Boyer
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History, EarlyView.Abstract This article examines an overlooked attempt to colonize the island of Trinidad during the English Revolution of the 1640s. This project was engineered by a consortium of radical puritans, seeking to create a protected enclave in the New World for separatists, anabaptists and other sectaries.
DAVID R. COMO
wiley +1 more source
The effect of the mandatory disclosure of corporate tax returns on reporting bias
Journal of Accounting Research, EarlyView.ABSTRACT How do investor reactions to the mandatory disclosure of firm tax information influence managers' reporting choices? To answer this question, we build a structural model of reporting bias, which we test with a unique data set of Turkish firms that have been mandated to publicly disclose their tax returns since 2009.
ERIC J. ALLEN +2 more
wiley +1 more source
Manufacturer Liability for Harms Caused by Consumers to Others [PDF]
Should the manufacturer of a product be held legally responsible when a consumer, while using the product, harms someone else? We show that if consumers have deep pockets then manufacturer liability is not economically efficient. It is more efficient for
Bruce Hay, Kathryn E. Spier
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Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates
Journal of Accounting Research, EarlyView.ABSTRACT We document that as interest rates rose in 2022, banks largely left long‐duration assets exposed to interest rate risk while shielding the accounting value of their balance sheets. Call report and Securities and Exchange Commission (SEC) data show that only about 6% of U.S.
João Granja +4 more
wiley +1 more source
Limited liability and shares’ pricing: sufficient but not necessary [PDF]
Limited liability has been seen as crucial for the development of capital markets. In this paper I use the CAPM to analyze how a company is priced differently under different liability regimes.
Paolo Maggioni
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Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source