Results 121 to 130 of about 11,683 (279)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

‘Emptiness filled with love’: A reflexive thematic analysis of chemsex trajectories among gay, bisexual and other men who have sex with men in Almaty, Kazakhstan, using a life course framework

Addiction, EarlyView.
Abstract Background and aims The intentional use of psychoactive substances to enhance sexual experiences, known as chemsex, is associated with human immunodeficiency virus (HIV) transmission, psychological distress and social isolation among gay, bisexual and other men who have sex with men (GBMSM).
Nikolay Lunchenkov, Nadezhda Cherchenko, Elena German, Susanna Rinne‐Wolf   +3 more
wiley   +1 more source

Kazakhstan Child Friendly Cities: Final Report November 2013

, 2013
UNICEF Kazakhstan, has jointly with the Child Rights Protection Committee of the Ministry of Education and Science of the Republic of Kazakhstan, launched the national child friendly cities assessment and recognition process with the objective of ...
Malone, Karen (R16783)
core  

Navigating Ethical Review Processes in Conflict‐Affected, Authoritarian Contexts: A Case Study of Myanmar's Interim Ethics Review Board (IERB)

Asia Pacific Viewpoint, EarlyView.
ABSTRACT This article examines the formation and operation of Myanmar's Interim Ethics Review Board (IERB), which was established in November 2023 by displaced academics involved in the Civil Disobedience Movement against the 2021 military coup. Operating within a highly repressive, conflict‐ridden environment, the IERB exemplifies a locally‐led and ...
Phyu Phyu Thin Zaw, Su Su Maw, Nyein Chan, The Spring IERB Team   +3 more
wiley   +1 more source

Between Cryptocurrencies' Risk and Crypto Environmental Attention: The Crypto Environment Attention Index and Volatility in the Cryptocurrencies Market Nexus

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani, Zaineb Hlioui, Marwa Zouawi   +2 more
wiley   +1 more source

Changing Competitiveness of the Wheat Sector of Kazakhstan and Sources of Future Productivity Growth

Economic incentives in Kazakhstan have been radically reshaped since the Soviet era ended in 1991. In the first phase of transition, the economy and agricultural sectors declined by 40-50%.
Moldashev, Altynbeck, Longmire, James L.
core  

Access to Credit and Employment Liquidation. Firm‐Level Evidence From Eastern and Central Europe (2001–2007)

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT This article investigates the changes in the structure of employment in Central and Eastern European firms between 2001 and 2007, before the Global Financial Crisis and following the reforms in the labour and credit markets in these economies.
Elisabetta Magnani
wiley   +1 more source

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

The 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

Reimagining Trust as Feminist Praxis: A Transnational Analysis of Gender and Public Confidence in Women's Organizations

Gender, Work &Organization, EarlyView.
ABSTRACT This paper examines trust in women's organizations as a gendered and contextually embedded dimension of institutional trust, drawing on data from 90,192 respondents across 60 countries using the 2017–2022 World Values Survey, the World Bank, and Varieties of Democracy.
Ruby Amanda Oboro‐Offerie
wiley   +1 more source

An overview of consent requirements for HIV and viral hepatitis B and C testing in Europe

HIV Medicine, EarlyView.
Abstract Background Complicated consent procedures for bloodborne virus (HIV, HBV and HCV) testing present barriers to implementation, particularly in non‐specialist healthcare settings. European and global guidelines no longer recommend written consent. An overview of testing consent requirements in Europe is lacking. Methods An online survey on legal
Annemarie Rinder Stengaard, Ann K. Sullivan, Daniel Simões, Josephine Diderichsen, Dorthe Raben, Jürgen K. Rockstroh, on behalf of the EuroTEST Steering Committee, Ann K Sullivan, Ben Collins, Brian Gazzard, Carlos Mejia, Cary James, Casper Rokx, Daniela Rojas Castro, Deniz Gökengin, Ferenc Bagyinszky, Francesco Negro, Igor Karpov, Irith De Baetselier, Jack Lambert, Jens D. Lundgren, Johanna Brännström, Jordi Casabona, Jürgen Rockstroh, Olesia Murha, Lella Cosmaro, Liudmyla Maistat, Loreta Kondili, Magnus Unemo, Maria Prins, Michael Rayment, Milosz Parczewski, Mojca Matičič, Nicoletta Policek, Nikos Dedes, Nino Tsereteli, Olga Grozdetska, Sara Croxford, Tom Platteau, Valerie Delpech, Yazdan Yazdanpanah, Anastasia Pharris, Stela Bivol, Thomas Seyler   +43 more
wiley   +1 more source