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Journal articles on the topic 'Contentieux financier'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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1

Damarey, Stéphanie. "Les mythes en contentieux financier : place à la démystification." Gestion & Finances Publiques, no. 1 (January 2021): 75–83. http://dx.doi.org/10.3166/gfp.2021.1.012.

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En forçant le trait, il serait possible d’affirmer que le contentieux financier relève d’un mythe. Celui, persistant, du jugement des comptes des comptables publics qui traduit les limites d’un adage déformé par le temps et souffre d’un handicap certain alors que les décisions rendues par le juge des comptes sont trop souvent remises en cause par le ministre des finances. Celui d’une responsabilité financière des gestionnaires publics qui tarde à être mise en place et renvoie aux insuffisances de la gestion de fait et de la CDBF.

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Djeya Kamdom, Yves Gabriel. "La théorie du « ministre juge » dans le champ du contentieux financier public : état des lieux et perspectives d’évolution." Gestion & Finances Publiques, no. 5 (September 2019): 70–75. http://dx.doi.org/10.3166/gfp.2019.5.009.

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Si les compétences ministérielles de remise gracieuse ont profondément évolué depuis la loi du 28 décembre 2011, l’ambition de réorganiser le travail du juge des comptes n’est pas encore achevée. C’est pourquoi il faut repenser l’ensemble du système de la responsabilité personnelle et pécuniaire des comptables publics.

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3

Djeya Kamdom, Yves Gabriel. "La réforme du contentieux financier public au Cameroun par la loi du 11 juillet 2018 : portée et insuffisances d’un texte." Gestion & Finances Publiques, no. 6 (November 2020): 123–28. http://dx.doi.org/10.3166/gfp.2020.6.017.

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La loi du 11 juillet 2018 constitue, pour les juridictions financières, une véritable révolution juridique. Elle transfère les compétences du CDBF, en matière de jugement des ordonnateurs, au juge des comptes. Cependant, le législateur n’est pas encore allé au bout de la logique induite de sa réforme, laissant ainsi le goût d’un projet inachevé.

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4

Miron, Alina. "Le coût de la justice internationale : enquête sur les aspects financiers du contentieux interétatique." Annuaire français de droit international 60, no. 1 (2014): 241–77. http://dx.doi.org/10.3406/afdi.2014.4751.

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5

Bobek, Donna D., Derek W. Dalton, Amy M. Hageman, and Robin R. Radtke. "An Experiential Investigation of Tax Professionals' Contentious Interactions with Clients." Journal of the American Taxation Association 41, no. 2 (2018): 1–29. http://dx.doi.org/10.2308/atax-52174.

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ABSTRACT This paper is a descriptive exploration of the under-researched area of contentious interactions between tax professionals in public accounting and their clients. We collect data in two waves. First, we employ an experiential questionnaire (EQ) to obtain rich, detailed data about actual contentious client interactions experienced by tax professionals. Second, we conduct a follow-up survey based on the results of the EQ to provide additional insight. We find that tax professionals often employ arguments relating to possible taxing authority (e.g., Internal Revenue Service) actions and

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Lacan, Laure. "Les dossiers de contentieux des banques : observatoire privilégie de l'endettement." Entreprises et histoire 59, no. 2 (2010): 122. http://dx.doi.org/10.3917/eh.059.0122.

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7

Lequesne-Roth, Caroline. "La fin des « vautours » ? Retour sur le contentieux stratégique des dettes souveraines." Revue internationale de droit économique XXXII, no. 3 (2018): 351. http://dx.doi.org/10.3917/ride.323.0351.

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8

Laraña, Enrique. "Waste Policy and Industry in a Contentious Environment." GAIA - Ecological Perspectives for Science and Society 9, no. 4 (2000): 277–86. http://dx.doi.org/10.14512/gaia.9.4.7.

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9

Schweiger, Christian. "The Global Financial Crisis and the Euro Crisis as Contentious Issues in German-American Relations." German Politics 27, no. 2 (2018): 214–29. http://dx.doi.org/10.1080/09644008.2018.1429411.

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10

MAULÉON, Fabrice. "Les obligations réglementaires en matière de communication extra financière des entreprises : la gestion des risques de contentieux par la transparence." Vie & sciences de l'entreprise 179-180, no. 2 (2008): 44. http://dx.doi.org/10.3917/vse.179.0044.

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Badran, Sammy Zeyad. "The Contentious Roots of the Egyptian Revolution." Globalizations 11, no. 2 (2014): 273–87. http://dx.doi.org/10.1080/14747731.2014.887386.

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12

Pope, Devin G., and Justin R. Sydnor. "Implementing Anti-Discrimination Policies in Statistical Profiling Models." American Economic Journal: Economic Policy 3, no. 3 (2011): 206–31. http://dx.doi.org/10.1257/pol.3.3.206.

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How should statistical models used for assigning prices or eligibility be implemented when there is concern about discrimination? In many settings, factors such as race, gender, and age are prohibited. However, the use of variables that correlate with these omitted characteristics (e.g., zip codes, credit scores) is often contentious. We provide a framework to address these issues and propose a method that can eliminate proxy effects while maintaining predictive accuracy relative to an approach that restricts the use of contentious variables outright. We illustrate the value of our proposed me

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13

Kassirer, Jerome P. "Financial Conflict of Interest: an Unresolved Ethical Frontier." American Journal of Law & Medicine 27, no. 2-3 (2001): 149–62. http://dx.doi.org/10.1017/s009885880001145x.

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Financial conflict of interest has become one of the most contentious issues in medicine today. Several decades ago studies disclosed that physicians who had investments in medical facilities were referring patients for more tests and procedures than physicians who had no such investments. More recently, physicians who forego expensive tests and treatments for patients have been accused of skimping on care for personal financial gain. Physicians who emphatically tout certain treatments have been criticized for possessing hidden financial ties to the manufacturer of the products. Some physician

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14

Oh, Kok-Boon, and Sardar M N Islam. "A financial econometric analysis of E-Commerce stock price predictability." Social and Management Research Journal 9, no. 2 (2012): 59. http://dx.doi.org/10.24191/smrj.v9i2.5217.

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The predictability of stock price changes has been a contentious issue in finance for a long period of time. Using the Australian e-commerce financial data for determining the equity value of e-commerce firms, this paper provides an empirical analysis of the issue of predictability of stock prices. The factors contributing to the predictability of equity prices in the e-commerce markets are identified, analyzed and the issues and implications are discussed and explained. This paper presents new approaches to econometric specification, estimation and testing in relation to e-commerce stock pred

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15

Wadsley, Johanna. "‘God was a rotten plumber’: Common sense, moral economy and ‘financing water for all’." Environment and Planning C: Politics and Space 38, no. 4 (2019): 674–92. http://dx.doi.org/10.1177/2399654419888910.

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This paper presents a fresh approach to empirical moral economy through a case study of ‘financing water for all’ in global water governance. The period 2007–2011 can be understood as a process of purposive, collective re-making that occurred as the professional sphere’s various actors deployed, resisted and realigned distinct constellations of ‘moral common sense’ around the socio-politically fraught issue of paying for water. The research found that global water governance actors demonstrated significant agency to transform the moral economy by disabling and enabling particular forms of mora

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Nulman, Eugene, and Raphael Schlembach. "Advances in social movement theory since the global financial crisis." European Journal of Social Theory 21, no. 3 (2017): 376–90. http://dx.doi.org/10.1177/1368431017714213.

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The social movement literature in Western Europe and North America has oriented much of its theoretical work towards micro-, meso-, and macro-level examinations of its subject of study but has rarely integrated these levels of analysis. This review article broadly documents the leading theoretical perspectives on social movements, while highlighting the contributions made in recent years with regard to the wave of protests across the globe – typified by the Occupy Movement and the ‘Arab Spring’ – and grievances that are relatively novel in qualitative or quantitative form such as austerity, pr

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17

Fu, Honglin, Hun-Tong Tan, and Jixun Zhang. "Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context." AUDITING: A Journal of Practice & Theory 30, no. 3 (2011): 225–37. http://dx.doi.org/10.2308/ajpt-10114.

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SUMMARY In this paper, we present the results of an experiment that investigates the effects of two factors—auditors' negotiation experience and client negotiation style—on auditors' perceived ultimate negotiation outcome in terms of an asset impairment writedown. We show that negotiation experience leads to a higher perceived ultimate negotiated writedown for a client with a contentious negotiation style, suggesting that negotiation experience reaps benefits when it is needed most (i.e., when the client is difficult to deal with). Negotiation experience has no effect for a client with a colla

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Ghoshal, Sid, and Stephen Roberts. "Thresholded ConvNet ensembles: neural networks for technical forecasting." Neural Computing and Applications 32, no. 18 (2020): 15249–62. http://dx.doi.org/10.1007/s00521-020-04877-9.

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Abstract Much of modern practice in financial forecasting relies on technicals, an umbrella term for several heuristics applying visual pattern recognition to price charts. Despite its ubiquity in financial media, the reliability of its signals remains a contentious and highly subjective form of ‘domain knowledge’. We investigate the predictive value of patterns in financial time series, applying machine learning and signal processing techniques to 22 years of US equity data. By reframing technical analysis as a poorly specified, arbitrarily preset feature-extractive layer in a deep neural net

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19

Macnaughton, Alan. "Discussion of Economic Foundations of Valuation Discounts." Journal of the American Taxation Association 21, s-1 (1999): 39–41. http://dx.doi.org/10.2308/jata.1999.21.s-1.39.

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The purpose of the Sansing (1999) paper is to bring some rigor to the fuzzy and contentious area of valuation discounts. This is worthwhile as valuations are seldom dispassionate searches for the truth. Sometimes the taxpayer's goal is to inflate the value, as in the case of a charitable donation; in other situations, such as for estate and gift taxes, the desire is to obtain a low value. The first part of the discussion considers discounts for lack of marketability, while the second part considers minority discounts and integrates the two types.

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20

OMRAN, MOHAMMED, and JOHN POINTON. "A SCENARIO ANALYSIS OF THE RISK PREMIUM IN G7 COUNTRIES." International Journal of Theoretical and Applied Finance 11, no. 07 (2008): 673–89. http://dx.doi.org/10.1142/s0219024908004981.

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In this investigation over 144,000 simulations are undertaken of country equity risk premia, based on a scenario analysis of the uncertainty surrounding the period of non-sustainable growth in earnings and stock returns. Final estimates, from the larger data-sets in Japan, the US and the UK, are around 3–6% in nominal terms, and compare well with other methodologies. However, except for Canada, the smaller data-sets in France, Germany and Italy reveal much higher risk premia than expected. Furthermore, given the spreads in estimates generally, the issue of sustainability is still contentious.

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Rojas, Rodrigo, Gabriella Bennison, Victor Gálvez, Edmundo Claro, and Gabriel Castelblanco. "Advancing Collaborative Water Governance: Unravelling Stakeholders’ Relationships and Influences in Contentious River Basins." Water 12, no. 12 (2020): 3316. http://dx.doi.org/10.3390/w12123316.

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Collaborative water governance (CWG) has emerged as a promising framework to tackle water management challenges. Simple identification of participants however is not enough to unravel the intricacies of stakeholders’ interlinkages, roles and influences for robust CWG. A clear understanding of the stakeholders’ landscape is therefore required to underpin CWG. In this work, we combine stakeholder analysis (SA), social network analysis (SNA) and participatory processes (PP) under a theoretical collaborative governance framework to advance CWG in the contentious Rapel River Basin (RRB), Chile. By

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22

Ali, Mohammad Mahbubi. "Takaful Models: Their Evolution and Future Direction." ICR Journal 7, no. 4 (2016): 457–73. http://dx.doi.org/10.52282/icr.v7i4.229.

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Takaful (Islamic insurance), being an important emerging sector in the Islamic financial industry, has exhibited remarkable growth across the globe over the last few decades. This indicates an enormous demand for takaful products, from short-term general takaful to long-term family takaful. As a result, takaful has attracted sizable attention from both Muslim and non-Muslim countries. Nevertheless, the industry continues to experience a plethora of contentious issues in its operational models. The present study explores the evolution of takaful models and their future direction.

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23

Afkinich, Jenny L., and Dara R. Blachman-Demner. "Providing Incentives to Youth Participants in Research: A Literature Review." Journal of Empirical Research on Human Research Ethics 15, no. 3 (2019): 202–15. http://dx.doi.org/10.1177/1556264619892707.

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The provision of financial incentives to youth involved in research remains an understudied and contentious issue. Although the practice is common and often accepted, a comprehensive understanding of the current status of the literature regarding the potential benefits and limitations is lacking. The primary question this article seeks to answer is as follows: “What are the concerns and best practices identified in the literature for the appropriate and ethical provision of incentives to children and adolescents?” Following a thorough review and screening process, 25 articles were selected and

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24

Wayland, Sarah. "Ethnonationalist networks and transnational opportunities: the Sri Lankan Tamil diaspora." Review of International Studies 30, no. 3 (2004): 405–26. http://dx.doi.org/10.1017/s0260210504006138.

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This article presents an empirical case study of a type of nonstate actor largely overlooked in the IR literature on transnationalism: the diaspora or transnational ethnic actor. Building upon findings from contentious politics or social movements scholarship, I highlight the nexus of domestic and transnational politics by demonstrating how actors form ethnic networks and utilise transnational opportunities to pursue political goals in various states. Specifically, I argue that the formation of ethnic networks in the Tamil diaspora has enabled the Liberation Tigers of Tamil Eelam (LTTE) or ‘Ti

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25

Butchey, Deanne. "Determining the Environmental Sustainability Content of Finance and Accounting Textbooks." Journal of Business Ethics Education 16 (2019): 63–80. http://dx.doi.org/10.5840/jbee2019165.

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Corporations play a historic role in generating wealth but sometimes have a contentious impact on the environment and society as a whole. In recent years, corporations have become more sensitive to social issues and stakeholder concerns, and are collectively striving to become better corporate citizens (in some cases, compelled to do so by multiple stakeholders or government regulations). Business schools must prepare their graduates for success within these organizations by ensuring they are exposed to the best practices for implementing corporate sustainability initiatives and for measuring

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26

Kwok, Winston, and Yew Kee Ho. "Singapore Airlines: Accounting for Income Taxes." Asian Case Research Journal 06, no. 02 (2002): 241–54. http://dx.doi.org/10.1142/s0218927502000221.

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Singapore Airlines: Accounting for Income Taxes. A proposed standard on accounting for income taxes would affect the bottomline figures of many companies in Singapore, including a major international company, Singapore Airlines Ltd (SIA). Students have to assume the role of a financial analyst who would have to assess the impact of the change. This is a case that introduces some of the more contentious issues relating to deferred taxes and can be used in intermediate or advanced accounting courses, M.B.A. or executive programs, and courses in financial statement analysis. The objectives of the

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27

La Morte, Michael W. "Courts Continue to Address the Wealth Disparity Issue." Educational Evaluation and Policy Analysis 11, no. 1 (1989): 3–15. http://dx.doi.org/10.3102/01623737011001003.

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Lawsuits in nearly three dozen states have challenged the constitutionality of state school finance provisions on equal protection or educational adequacy grounds. Presently, the U.S. Supreme Court, a federal appellate court, and 10 state supreme courts have upheld state provisions, and 7 state supreme courts have held school financing provisions unconstitutional. Although wealth-related school finance litigation began in 1968 and the U.S. Supreme Court ruled on the issue in 1973, the judicial caldron continues to boil. Protracted rounds of litigation over the years in several states and a ras

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Crowder, David W., and John P. Reganold. "Financial competitiveness of organic agriculture on a global scale." Proceedings of the National Academy of Sciences 112, no. 24 (2015): 7611–16. http://dx.doi.org/10.1073/pnas.1423674112.

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To promote global food and ecosystem security, several innovative farming systems have been identified that better balance multiple sustainability goals. The most rapidly growing and contentious of these systems is organic agriculture. Whether organic agriculture can continue to expand will likely be determined by whether it is economically competitive with conventional agriculture. Here, we examined the financial performance of organic and conventional agriculture by conducting a meta-analysis of a global dataset spanning 55 crops grown on five continents. When organic premiums were not appli

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Morton, Elizabeth Frances. "A historical review of the rise of tax effect accounting as a financial reporting norm." Accounting History 24, no. 4 (2018): 562–90. http://dx.doi.org/10.1177/1032373218785405.

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This paper deals with one of the most long standing and contentious aspects of company financial reporting: tax effect accounting (TEA). The TEA “life cycle,” its transition from a novelty—emerging as what “ought” to happen due to the “issue” of a newly introduced and problematic corporate tax—to a taken for granted norm in contemporary accounting practice, is explored through a constructivist lens. This investigation reveals that a bundle of factors contributed to the norm’s legitimization, not simply the normative theory that TEA’s “normalising effect” improves the usefulness of financial re

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Barrett, Tristam. "“Your debts are our problem”." Focaal 2020, no. 87 (2020): 1–15. http://dx.doi.org/10.3167/fcl.2020.012801.

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AbstractUnlike in other countries with debt-saddled populations, the issue of consumer debt has been weakly politicized in Azerbaijan. There have been no social movements of the kind that occurred around the financial crises in the United States, the European periphery, or even in Ukraine's post-revolution attempt at a “financial Maidan.” The lack of a public politics of debt left banks to act as predators, using a weak court system to intimidate people and obtain repayment of debts. Yet the constraints to the public sphere within which a contentious politics might unfold does not mean no such

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Sambo, Nuraddeen Umar, Ibrahim Sambo Farouq, and Mukhtar Tijjani Isma'il. "Asymmetric effect of exchange rate volatility on trade balance in Nigeria." National Accounting Review 3, no. 3 (2021): 342–59. http://dx.doi.org/10.3934/nar.2021018.

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<abstract> <p>The relationship between real exchange rate volatility and the trade balance has been a contentious issue since the fall of Bretton woods agreement of 1973, owing to the lack of unanimity on the effect. This article provides empirical evidence of the link between the real exchange rate volatility and the trade balance in the light of financial development, confirming the assertion that the effect is significantly dependent on the country's level of financial development. Due to Nigeria's relatively undeveloped financial system, its exchange rate dampens the country's

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Hung, Eva P. W. "Book review: The Umbrella Movement: Civil Resistance and Contentious Space in Hong Kong." China Information 34, no. 3 (2020): 436–38. http://dx.doi.org/10.1177/0920203x20953040f.

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Salleh, Zalailah, and Jenny Stewart. "Audit committee involvement in resolving contentious accounting issues: perceptions of chief financial officers, audit committee chairs and external auditors in Malaysia." International Journal of Accounting, Auditing and Performance Evaluation 9, no. 4 (2013): 326. http://dx.doi.org/10.1504/ijaape.2013.057521.

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Mingiri, Kapingura Forget, S. I. Ikhide, and A. Tsegaye. "The Relationship between External Financial Flows and Economic Growth in the Southern African Development Community (SADC): The Role of Institutions." Journal of Economics and Behavioral Studies 8, no. 1(J) (2016): 87–103. http://dx.doi.org/10.22610/jebs.v8i1(j).1209.

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The study examined the relationship between external financial flows, domestic savings and economic growth in the SADC region for the period from 1980 to 2009 specifically looking at the role played by institutions. The majority of countries in the SADC region are experiencing low levels of savings, which has led to them relying more on external financial flows to bridge the gap between domestic demand for finance and domestic supply. However the relationship between external finance and economic growth is still a contentious issue. Given this, the study has thus examined the link between grow

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DE BENEDICTIS-KESSNER, JUSTIN, and MICHAEL HANKINSON. "Concentrated Burdens: How Self-Interest and Partisanship Shape Opinion on Opioid Treatment Policy." American Political Science Review 113, no. 4 (2019): 1078–84. http://dx.doi.org/10.1017/s0003055419000443.

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When does self-interest influence public opinion on contentious public policies? The bulk of theory in political science suggests that self-interest is only a minor force in public opinion. Using nationally representative survey data, we show how financial and spatial self-interest and partisanship all shape public opinion on opioid treatment policy. We find that a majority of respondents support a redistributive funding model for treatment programs, while treatment funded by taxation based on a community’s overdose rate is less popular. Moreover, financial self-interest cross-pressures lower-

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Brown-Liburd, Helen, Arnold M. Wright, and Valentina L. Zamora. "Managers' Strategic Reporting Judgments in Audit Negotiations." AUDITING: A Journal of Practice & Theory 35, no. 1 (2015): 47–64. http://dx.doi.org/10.2308/ajpt-51306.

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SUMMARY Prior research has largely characterized audit negotiations as a dyadic relationship between auditors and managers. However, the Sarbanes-Oxley Act (SOX) substantially enhances the audit committee's oversight responsibilities for the financial reporting and auditing processes. Thus, negotiations post-SOX may be viewed as a triadic relationship that now involves the audit committee with the authority to scrutinize audit negotiations. Consistent with auditors considering their relative bargaining power and expectations of counterpart behavior, Brown-Liburd and Wright (2011) find that aud

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Areeba Khan, Quratul Ain, and Hafiz Abdur Rashid. "The Drivers of Stock Market Growth in Pakistan: How Relevant is Irrelevant?" Journal of Accounting and Finance in Emerging Economies 6, no. 4 (2020): 1189–97. http://dx.doi.org/10.26710/jafee.v6i4.1479.

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Pakistan’s stock market has experienced severe downside volatility after its classification in MSCI’s emerging market index in 2016. Global pandemic, political instability and capital limitations through money laundering control mechanisms have exposed the foundations of capital allocation to an escalating risk of default. The situation prerequisites a review of contentious relationship between drivers of economic growth and stock market expansion. This paper seeks to examine the relationship between non-financial and banal drivers of economic growth and their relative impact on stock ma

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McGOLDRICK, PATRICIA M. "NEW PERSPECTIVES ON PIUS XII AND VATICAN FINANCIAL TRANSACTIONS DURING THE SECOND WORLD WAR." Historical Journal 55, no. 4 (2012): 1029–48. http://dx.doi.org/10.1017/s0018246x12000416.

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ABSTRACTThe debate about the political allegiance of Pius XII and the Vatican during the Second World War remains unresolved. As more documents become available, they enable historians, detractors and defenders alike, to develop a more nuanced view on this contentious issue. Files recently released by The National Archives1 come within this category. They reveal that during the Second World War the British government systematically intercepted, monitored, and recorded in detail the financial transactions listed in the bank statements of the main financial agencies of the State of Vatican City

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Astore, Marianna, and Michele Fratianni. "‘We can't pay’: how Italy dealt with war debts after World War I." Financial History Review 26, no. 2 (2019): 197–222. http://dx.doi.org/10.1017/s0968565019000039.

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The article deals with Italian inter-war debts against the background of the contentious international issue of war reparations that many Allied nations wanted to link to war debt repayments. Italy, having first achieved an extremely large haircut by restructuring US and UK debts in 1925-6, defaulted in 1934, after the Lausanne conference of 1932 failed to deliver war debt forgiveness. We construct a new series of Italian foreign debt from 1925 to 1934 that is consistent with the unfolding of relevant historical events. Starting in 1926, our values are much lower than the currently available f

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Hunt, Shelby D., and Robert M. Morgan. "The Resource-Advantage Theory of Competition: Dynamics, Path Dependencies, and Evolutionary Dimensions." Journal of Marketing 60, no. 4 (1996): 107–14. http://dx.doi.org/10.1177/002224299606000410.

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The authors respond to the thoughtful concerns raised by Dickson (1996) about the issue of path dependencies and the dynamics of resource-advantage (R-A) theory ( Hunt and Morgan 1995 ). Rather than R-A theory and Dickson's work being inconsistent, the authors point out that Hunt and Morgan (1995) cite Dickson's (1992) work on two different occasions as support for the dynamics of R-A theory. Furthermore, because R-A theory proposes that firms seek superior financial performance, when combined with the fact that all firms cannot be superior at the same time, R-A competition necessarily is dyna

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Martin Horak. "Building rapid transit in Canada: the problem of governance." Anuario de Derecho Municipal, no. 14 (June 9, 2021): 243–58. http://dx.doi.org/10.37417/adm/14-2020_09.

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Canadian cities have seen a boom in the construction of rapid transit infrastructure in recent years, fueled by the rise of financial support for transit from the federal government and the provinces. However, the extent to which individual cities have been able to productively harness this new financial support varies greatly. This study compares the recent development of rapid transit infrastructure in two of Canada’s largest metropolitan areas, Toronto and Vancouver. It finds that while both cities have recently developed regional transportation authorities to manage large transit investmen

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Yingying, Ji. "Emerging state–business contention in China: Collective action of a business association and China’s fragmented governance structure." China Information 32, no. 3 (2018): 463–84. http://dx.doi.org/10.1177/0920203x17751057.

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Based on an in-depth case study of a business association, this article explores how private entrepreneurs are organizing for their rights and highlights contentious facets of the state–business relationship in China. In contrast to depictions common in the literature, this business association actively asserts and seeks to maintain its autonomy vis-a-vis the state and uses innovative strategies to strengthen its own organizational cohesion. It organizes collective actions to defend members’ interests and to enhance the transparency and accountability of the local government. It even advances

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Agbodjan Prince, Hervé, and Marwa Semhat. "Le statut des décisions antérieures dans la jurisprudence de l’OMC : contours de l’application de la règle du précédent dans le contentieux commercial multilatéral." Revue internationale de droit économique XXXIV, no. 1 (2020): 33. http://dx.doi.org/10.3917/ride.341.0033.

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Tyler, William, and Angelo Costa Gurgel. "Brazilian trade policies: some observed and estimated effects of the 1990s liberalization." Estudos Econômicos (São Paulo) 39, no. 1 (2009): 59–88. http://dx.doi.org/10.1590/s0101-41612009000100003.

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This paper seeks to examine economic effects of Brazil's trade policy liberalization in the early-1990s. The effects in Brazil, along with those of many other countries pursuing similar reforms, have been contentious. The period in question was one of macroeconomic turmoil followed by successful stabilization, and various policies were pursued sometimes simultaneously, rendering it analytically difficult to separate out various policy effects. The paper examines the existing evidence on the country's productivity growth and employs a computable general equilibrium (CGE) model to simulate the e

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Mooney, Gerry, and Lynne Poole. "Marginalised Voices: Resisting the Privatisation of Council Housing in Glasgow." Local Economy: The Journal of the Local Economy Policy Unit 20, no. 1 (2005): 27–39. http://dx.doi.org/10.1080/0269094042000313593.

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This paper explores the opposition to housing stock transfer in Glasgow in the early 1990s. Taking the position of anti-transfer campaigners, it argues that transfer can be interpreted as a form of ‘privatisation’ involving a profound restructuring in the role of the state in a key heartland area of welfare provision. Using interviews from housing campaigners in Glasgow, the paper argues that the much-heralded rhetoric about housing stock transfer as promoting tenant choice is highly contentious and misleading. The paper includes by highlighting that dispite the move to transfer in Glasgow, th

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GUYER, JANE I. "CREDIT SYSTEMS Local Suppliers of Credit in the Third World, 1750–1960. Edited by GARETH AUSTIN and KAORU SUGIHARA. London: Macmillan Press, 1993. Pp. vii + 318. £40 (ISBN 0-333-52320-2)." Journal of African History 38, no. 1 (1997): 123–77. http://dx.doi.org/10.1017/s0021853796476903.

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In an era when innovation in money and its various market dynamics is advancing at unprecedented speed, Western heroic optimism about the potentials that are unleashed by the logics of the world monetary system is distinctly tinged with fear: of massive outstanding deficits, whirlwind destruction of smaller economies, a roller-coaster rise on Wall Street, and sheer inappositeness to large numbers of development challenges. Old financial institutions have to create new forms of credit to address, for example, the transformation of the former socialist economies or the restoration of war-torn so

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Pratama, Ahmad Aziz Putra. "U-Shape Nonlinearity of Ownership Concentration on Firm Value." JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN 7, no. 2 (2019): 145. http://dx.doi.org/10.26740/jepk.v7n2.p145-158.

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The ownership and value relationship of the company has a lot of contentious issues. Previous studies have only examined the linear effect of ownership concentration on company value. In contrast to previous studies, the novelty of this study is to test the effect of nonlinearity in the concentration of ownership on company value using 240 non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2018 with 2,151 observations. The results showed that the concentration of ownership showed the effect of nonlinear U-shaped on firm value. This study confirms that ownersh

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Fatemi, Darius J., D. John Hasseldine, and Peggy A. Hite. "Resisting Framing Effects: The Importance of Prior Attitude on Estate Tax Preferences." Journal of the American Taxation Association 30, no. 1 (2008): 101–21. http://dx.doi.org/10.2308/jata.2008.30.1.101.

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ABSTRACT: Understanding tax preferences toward the estate tax could help resolve the continuing debate on whether the tax should be repealed. Gathering public opinion, however, is not a simple task as differing frames can alter the solicited preferences. For example, the framing literature has shown that equivalent but countervailing frames can produce dissimilar responses. That is, providing positive descriptors of an attribute tends to lead to a more favorable evaluative response than does using negative descriptors (Levin et al. 1998). In contrast, the resistance literature has found that w

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French, Nick. "Property valuation in the UK: market value and net of costs." Journal of Property Investment & Finance 37, no. 2 (2019): 233–36. http://dx.doi.org/10.1108/jpif-03-2019-099.

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Purpose The purpose of this paper is to comment upon the relatively straightforward but often contentious practice of allowing for costs on the capital value derived by the investment model of property valuation. Design/methodology/approach This education briefing is an explanation of the discounting process to allow for costs used in practice. Findings Although, the deduction of cost is a simple use of algebra, often valuers (and, in particular, students) fail to make the allowance correctly. Practical implications The process of allowing for cost is a simple heuristic based on market average

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Hepburn, Jarrod, Martins Paparinskis, Lauge N. Skovgaard Poulsen, and Michael Waibel. "Investment Law before Arbitration." Journal of International Economic Law 23, no. 4 (2020): 929–47. http://dx.doi.org/10.1093/jiel/jgaa037.

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ABSTRACT Investment law was not always about investor–state arbitration. Based on British and German archival materials from the Cold War, this paper shows how aims and priorities in the investment treaty regime changed over time. We find important differences in the role and relative importance of different legal rules then and now. Most notably, national treatment and free transfer clauses were key in early investment law, whereas fair and equitable treatment was regarded as relatively unimportant. At the same time, early drafters did anticipate some of the most contentious issues in modern

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