Results 161 to 170 of about 2,510 (282)

Culture, ethics and clinical practice for intensivists managing end of life care: an Australian perspective. [PDF]

J Intensive Care
Ueno R, Modra L, Warrillow S.
europepmc   +1 more source

Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis

Regulation &Governance, EarlyView.
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra, Irene Burgers, Jos Offerein   +2 more
wiley   +1 more source

Testimonial Injustice and Its Harms in Hemodialysis Patients in Japan: A Qualitative Study. [PDF]

Cureus
Hokibara M, Tsuruwaka M.
europepmc   +1 more source

Political Naturalisation: Conscripting Transit Citizens in the United Arab Emirates

Studies in Ethnicity and Nationalism, EarlyView.
ABSTRACT Since its formation, the United Arab Emirates has sought to construct a cohesive sense of national identity among its citizens, centred on a system of material and legal privileges granted exclusively to Emirati nationals. A pillar of its nation‐building project was the strict exclusion of foreigners from citizenship and the upholding of a ...
Mira Al Hussein
wiley   +1 more source

Can institutions foster cooperation by wealth redistribution? [PDF]

J R Soc Interface
Chiba-Okabe H, Plotkin JB.
europepmc   +1 more source

Fake Tax Residency and Tax Competition

Scottish Journal of Political Economy, EarlyView.
ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré, Umberto Galmarini   +1 more
wiley   +1 more source

Barriers to airway procurement processes in sub-Saharan Africa: An exploratory qualitative study. [PDF]

J Coll Med S Afr
Patel NR, Kabagenyi F, Tshite F, Barnor I, Abdalla T, Maina R, Wiedermann J, Jacobson L, Okerosi S, Balakrishnan K, Patterson RH, Sidell D, Xu MJ, Din T.   +13 more
europepmc   +1 more source

The Role of Information in the Street‐Level Bureaucrat–Client Relationship: Open‐Book Services and the Case of the Swedish Patient Accessible Electronic Health Record

Social Policy &Administration, EarlyView.
ABSTRACT This paper focuses on how street‐level bureaucrats understand and manage information in their interactions with clients in the context of so‐called open‐book services, where digital tools make it possible for clients to easily access documentation conventionally viewed as internal work material for professionals' eyes only.
Jesper Petersson, Christel Backman
wiley   +1 more source

Avoiding Deception and Nondisclosure in Clinical Practice: A Narrative Review of Ethical Principles, Legal Perspectives, and Communication Strategies. [PDF]

Cureus
Lawongsa K.
europepmc   +1 more source

Public Data Availability and Corporate ESG Performance: Evidence From Online Data‐Sharing Platforms in China

International Review of Finance, Volume 26, Issue 3, September 2026.
ABSTRACT This study examines whether public data availability improves corporate ESG performance. Exploiting the rollout of China's data‐sharing platforms as a quasi‐natural experiment, we find that platform adoption significantly enhances firms' ESG outcomes. Treated firms exhibit lower toxic emissions, higher labor income shares and charitable giving,
Lixing Deng, Shaojie Lai, Qing Sophie Wang, Laifeng Yang   +3 more
wiley   +1 more source