Academic literature on the topic 'Related parties'

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Journal articles on the topic "Related parties"

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Rozhnova, O. V., and V. M. Igumnov. "Analysis of Related Parties." Izvestiya MGTU MAMI 2, no. 1 (2008): 283–86. http://dx.doi.org/10.17816/2074-0530-69797.

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In this article we consider the questions of preparation of information about the affiliated persons for financial reports, the order of reference of physical and legal persons to parties connected to a company and basic operations with affiliated persons. We also show the practical importance of such information for the analysis of financial position of a company and the forecasting of its development.
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Crulli, Mirko. "CORONAVIRUS AND SCIENCE-RELATED COMMUNICATION BY POPULIST PARTIES." Srpska politička misao 78, no. 4/2022 (2022): 43–59. http://dx.doi.org/10.22182/spm.7842022.3.

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The relation between science and populism has already been investigated by relevant sociopolitical literature. However, the Covid-19 pandemic has produced remarkable changes in how politics, science, and society relate to each other. Therefore, there is a need to explore further what science is to populists and how populist parties have dealt with science in times of pandemic. How much has science-related communication by populist parties changed after the outbreak of Coronavirus? What topics have populist science-related messages been about? Are there differences in the science-related commun
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Klymenko, Yana. "Organization of Accounting of Transactions with Related Parties." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 258–73. http://dx.doi.org/10.32515/2663-1636.2020.4(37).258-273.

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Due to the development of market relations and the entry of the national economy into the international market, the domestic accounting system requires the development and implementation of such accounting and reporting methodology that meets international standards. Particular attention should be paid to reflecting the calculations with affiliates by fixing and accumulating synthetic and analytical accounting information. Successful activity of enterprises depends on the availability of quality information used by management personnel in the process of making management decisions. Timely and
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Nováková, Lenka, and Martin Polák. "Disclosures in Accordance with IAS 24 (Related Parties)." Český finanční a účetní časopis 2015, no. 1 (2015): 85–99. http://dx.doi.org/10.18267/j.cfuc.438.

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Mehrabanpour, Mohammadreza, Mohammad Jandaghi Ghomi, and Mansour Mohammadi. "Political Connections and Abnormal Transactions by Related Parties." Iranian journal of Value and Behavioral Accounting 2, no. 3 (2017): 147–68. http://dx.doi.org/10.29252/aapc.2.3.147.

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Krehbiel, Keith, Adam Meirowitz, and Thomas Romer. "Parties in Elections, Parties in Government, and Partisan Bias." Political Analysis 13, no. 2 (2005): 113–38. http://dx.doi.org/10.1093/pan/mpi007.

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Political parties are active when citizens choose among candidates in elections and when winning candidates choose among policy alternatives in government. But the inextricably linked institutions, incentives, and behavior that determine these multistage choices are substantively complex and analytically unwieldy, particularly if modeled explicitly and considered in total, from citizen preferences through government outcomes. To strike a balance between complexity and tractability, we modify standard spatial models of electoral competition and governmental policy-making to study how components
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Brocker, Manfred, and Mirjam Künkler. "Religious parties." Party Politics 19, no. 2 (2013): 171–86. http://dx.doi.org/10.1177/1354068812473673.

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The saliency of religious parties in recent democratic consolidation processes forces the discipline to reconsider key questions on party change: Under what conditions do (radical) religious parties moderate? Is their mere inclusion in the democratic process enough to result in their moderation? If so, exactly what mechanisms are at work here? What roles are played by intervening variables such as coalition politics and electoral systems? And if this is not the case, what other variables may explain the movements of religious parties along the axis between moderation and radicalization? Does r
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Fransiska, Fransiska, and Jenjang Sri Lestari. "PENGARUH TRANSAKSI PIHAK-PIHAK ISTIMEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN." MODUS 26, no. 2 (2015): 107. http://dx.doi.org/10.24002/modus.v26i2.582.

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This study aimed to analyze whether there are signifcant transaction privileged parties, as measured by sales to the parties the purchase of the special and privileged parties to fnancial performance as measured by Return on Assets (ROA). This research use related parties transaction which is measured by selling and buying activities with related parties. Te focus of this research is company performance measurement because net income is used to performance measurement or investment beneft measurement (return on investment) or earning per share. The sample using in this study were 224 manufactu
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Кочинев, Юрий, and Yuriy Kochinev. "Meeting the ISA 550 «Related Parties» Requirements Taking into Account the National Jurisdiction." Auditor 4, no. 7 (2018): 31–33. http://dx.doi.org/10.12737/article_5b504801b4e370.91308881.

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The article analyzes the requirements of the International Standards on Auditing (ISA) 550 «Related parties», as well as the regulations of the Russian tax legislation with respect to transactions with related parties. Recommendations to the auditor on an estimation of possible tax consequences as a result of realization of operations with the connected parties are offered.
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Belyaeva, Olga A. "Procurements from Related Parties: Searching for the Optimal Regulation Model." Jurist 1 (January 30, 2019): 53–57. http://dx.doi.org/10.18572/1812-3929-2019-1-53-57.

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Dissertations / Theses on the topic "Related parties"

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Wee, Maurice. "Swedish Political Parties and their Stance on Business and Human Rights." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-353854.

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Chotitumtara, Adisak. "La publication des transactions entre parties liées et les mécanismes de gouvernance des entreprises thaïlandaises = Disclosure of related party transactions and thai corporate governance." Thesis, Besançon, 2011. http://www.theses.fr/2011BESA0005.

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Les transactions entre parties liées sont apparues sur le devant de la scène à la suite des nombreux scandales comptables : Enron, Adelphia et Tyco aux États-Unis, Parmalat en Italie, HIH en Australie. En Asie, il y a eu de nombreux exemples de pillage d'entreprises par les dirigeants ou les actionnaires à travers l'utilisation des transactions entre parties liées pendant la crise des marchés de 1997-1998. Dans les marchés émergents et développés, les transactions entre parties liées sont utilisées comme un outil de transfert des actifs et des résultats des entreprises au bénéfice de ceux qui
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Pulido, Gomez Amalia. "Drug-Related Violence and Party Behavior: The Case of Candidate Selection in Mexico." Thesis, University of North Texas, 2018. https://digital.library.unt.edu/ark:/67531/metadc1248489/.

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This dissertation examines how parties respond and adapt their behavior to political violence. Building a theoretical argument about strategic party behavior and party capture, I address the following questions: How do parties select and recruit their candidates in regions with high levels of violence and the pervasive presence of VNAs? Do parties respond to violence by selecting certain types of candidates who are more capable of fighting these organizations? Do parties react differently at different levels of government? And finally, how do VNSAs capture political selection across at differe
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Flaška, Ondrej. "Pravidlá nízkej kapitalizácie v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75479.

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This diploma thesis deals with thin capitalisation rules in the Czech Republic. The main objective is to analyze tax-deductibility of financial costs connected with loans from related parties. Czech Republic has been member of EU since 2004. The EU membership established the responsibility for Czech Republic to approximate national legislation of taxation with EU law, so the second objective of the diploma thesis is to consider how the Czech Republic deals with harmonisation of tax-deductible financial cost connected with loans from related parties.
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Ansemil, Pérez Miguel. "The Europeanization of the Spanish public sphere: under what circumstances do political actors gain visibility in EU related debates?" Doctoral thesis, Universitat de Barcelona, 2021. http://hdl.handle.net/10803/672278.

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This doctoral thesis explores under what circumstances executive actors, political parties and interest groups gain visibility in EU (European Union) related debates in the Spanish media for the period 2005-2015. The case of Spain allows exploring aspects so far subjected to little empirical investigations. For example, the motivations of Europhile parties’ to pay attention to the EU, to what extent parties use an EU frame to achieve political goals in a multilevel system of government, or the changing patterns of politicization of EU issues in one of the countries more seriously hit by the eu
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Alves, Denis Lima e. "Estrutura de capital de multinacionais no Brasil após o estabelecimento de regras para thin capitalization: um experimento natural." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07062018-122947/.

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Este trabalho emprega métodos quantitativos a dados de Demonstrações Financeiras para avaliar a existência de relação de causalidade entre a Lei 12.249 de 11 de junho de 2010, que institui normas de subcapitalização no Brasil, e a estrutura de capital de empresas brasileiras que possuem partes vinculadas no exterior. Esta lei estabeleceu limites ao endividamento oriundo de tais partes vinculadas para que os respectivos juros pagos sejam considerados dedutíveis para fins da apuração de tributos sobre o lucro e foi usada como intervenção exógena na análise proposta. Os dados são oriundos de empr
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Aubrechtová, Kamila. "Dokumentace k převodním cenám." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142221.

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This thesis deals with the issue of transfer pricing, current legislation and methods with emphasis on the creation of transfer pricing documentation. The importance of documentation is mainly to show that prices in transactions between related parties do not differ from the prices agreed between independent parties. The thesis is divided into two main parts, theoretical and practical. The first chapter of this part deals with the definition of the concept of transfer pricing. The second chapter describes the current legislation of transfer pricing, both from the perspective of international r
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Hospodka, Jan. "Boj daňové správy proti daňovým únikům – přehled transakcí se spojenými osobami." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205292.

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The topic of this thesis is transfer pricing, its significance in international trade and the on-going effort to create appropriate tax rules by both international organisations and the Financial Administration of the Czech Republic. My thesis has a particular focus on a new disclosure to a company's income tax return, that is, the Overview of Transactions with Related Parties. The theoretical part of this thesis addresses the function and significance of transfer pricing in international trade as well as the current development in international and domestic transfer pricing rules. The practic
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Ben, Ahmed Inés. "Structure de propriété et du contrôle, bénéfices privés et Qualité du reporting Financier : cas des sociétés françaises cotées." Thesis, Reims, 2016. http://www.theses.fr/2016REIME002.

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Durant la décennie écoulée, une série de scandales financiers impliquant des firmes d’envergure internationale (Enron, Tyco, Parmalat, etc.) a secoué les places boursières en déclenchant une crise de la confiance chez les investisseurs. L’analyse des cas précités a révélé un recours massif à la fraude et aux manipulations comptables ce qui a relancé le débat autour de la question de la Qualité du Reporting Financier et de l’efficience des mécanismes de gouvernance.En effet, de récents constats révèlent que des problèmes d’agence générés par une structure de propriété complexe caractérisée par
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Kočer, Petr. "Kapitálová přiměřenost - vliv daňových zákonů na využití cizího úročeného kapitálu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11120.

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The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech compani
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Books on the topic "Related parties"

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Board, Auditing Standards. Related parties. Auditing Practices Board, 1994.

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Board, Auditing Practices. Related parties. Auditing Practices Board, 1995.

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New York (State). Dept. of Audit and Control. Division of Management Audit, ed. Department of Mental Hygiene, provider property leases with related parties. The Division, 1994.

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Dakota, North. Political party organization and related statutes, 1997-99. Secretary of State, State of North Dakota, 1997.

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Dakota, North. Political party organization and related statutes, 2001-2003. 2nd ed. Secretary of State, State of North Dakota, Elections Division, 2001.

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Institute, Pennsylvania Bar. Indentifying [sic] hidden third party cases in work related accidents. Pennsylvania Bar Institute, 2013.

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Jega, Attahiru, Haruna Wakili, and Muhammad Auwalu Umar. Strategies for curbing election-related political violence in Nigeria's North-West Zone. Centre for Democratic Research and Training, Mambayya House, Bayero University, 2003.

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Gordon, Hunt. Handling mechanics' liens and related remedies (private works): Here's what the parties do and how they do it. California Continuing Education of the Bar, 1987.

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Gordon, Hunt. Handling mechanics' liens and related remedies (private works): Here's what the parties do and how they do it. California Continuing Education of the Bar, 1989.

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Israel. Israel law on political parties: Full text English translations of the Parties Law 5752-1992, Parties (Financing) Law 5733-1973, Elections (Ways of Propaganda) Law 5719-1959, Election to Public Bodies Law 5714-1954 and related subsidiary enactments. Aryeh Greenfield-A.G. Publications, 2008.

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Book chapters on the topic "Related parties"

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Davies, Mike, Ron Paterson, and Allister Wilson. "Related parties." In UK GAAP. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_28.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Related parties." In UK Gaap. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_24.

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Buschhüter, Michael, and Andreas Striegel. "IAS 24 – Related Parties." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_25.

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Buschhüter, Michael. "Kommentar zum IAS 24 – Related Parties." In Internationale Rechnungslegung – IFRS. Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-11118-2_28-1.

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Fink-Hafner, Danica. "Political Thought on Democracy Related to Political Parties." In Party System Changes and Challenges to Democracy. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-54949-6_2.

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AbstractIn a search for the link between parties and democracy, several strands of literature are analysed: early liberal thought, empirical liberalism literature and literature on illiberalism and a variety of post-World War II democratic ideals at the national, international and global levels. Political parties are found neither in early liberal thought nor in the many streams of the recent literature on forms of governing. Nevertheless, the real-life emergence and functioning of parties has put pressure on the literature on governing, within the fields of political thought and political sci
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Andrews, Neil. "Arbitration and the expanding circle of consenting parties: joinder of additional parties and consolidation of related claims." In Transnational Construction Arbitration. Informa Law from Routledge, 2017. http://dx.doi.org/10.4324/9781315271101-5.

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Magraw, Kendra. "Trends and ISDS Backlash Related to Non-Disputing Treaty Party Submissions." In Public Actors in International Investment Law. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-58916-5_5.

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AbstractSome international investment agreements (IIAs) allow states that are parties to a treaty, but are not party to a specific dispute under that treaty, to intervene on a limited basis in order to make submissions on matters of treaty interpretation. Such mechanisms have proved to be highly valued by treaty parties, as evident by the many recently-concluded IIAs containing increasingly sophisticated non-disputing treaty party (NDTP) provisions. This chapter: (1) provides the background on NDTPs mechanisms, with a focus on the North American Free Trade Agreement (NAFTA) (the first-known II
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Polášek, Martin, Vilém Novotný, and Michel Perottino. "Policy-Related Expertise and Policy Work in Czech Political Parties: Theory and Methods." In Policy Capacity and Governance. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54675-9_17.

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Zhang, Chenyang. "Trial." In Win in Chinese Courts. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3342-6_5.

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AbstractThe pretrial preparation and trial will commence after appropriate service of the court documents on all parties. Ordinary procedure, summary procedure and special procedure are three concepts of parallel standing in the CPL. Except for cases under the summary procedure and the special procedure, all the other cases are tried under the ordinary procedure, which is the basis of all procedures and covers all necessary steps stipulated by the CPL. Our introduction will firstly be based on the ordinary procedure as well. (1) After serving court documents on all parties, the court needs to
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Kleverlaan, Edward, and Amanda Reichelt-Brushett. "Regulation, Legislation and Policy—An International Perspective." In Springer Textbooks in Earth Sciences, Geography and Environment. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-10127-4_16.

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AbstractIn accordance with Part XII of the United Nations Law of the Sea Convention (UNCLOS) and various other related international agreements, parties are obliged to prevent, reduce and control pollution of the marine environment. The responsibility to implement these agreements or other non-regulatory codes or standards rests primarily on national governments.
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Conference papers on the topic "Related parties"

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Hanearin, Sally, Jenny Been, Edgar Boada, et al. "Corrosion Issues and Mitigation Strategies in Water Systems Related to Oil Sands Operations." In CORROSION 2010. NACE International, 2010. https://doi.org/10.5006/c2010-10141.

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Abstract A new NACE Task Group (TG) 416, "Water Quality and Its Effect on Corrosion in Oil Sands Operations,” has recently been formed to accommodate a growing need to assist owners and operators in addressing materials selection, corrosion and other failure issues associated with water use that is unique to the oil sands industry. The objective is for industry to openly share information anonymously and bring together a state-of-the-art document that will assist all parties who deal with the unique characteristics of oil sands water at their operating facilities. The report will address opera
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Brown, Russ. "Using Climate Control at the Job Site; It’s Just Good Business." In Paint and Coatings Expo (PACE) 2007. SSPC, 2007. https://doi.org/10.5006/s2007-00014.

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The costs associated with the completion of steel tank projects continue to climb as schedules get tighter and the use of advanced technical materials, trained labor and specialized application methods become more frequently utilized. Additionally, costs related to warranty work that could not have been planned for at the estimation phase of the project are wreaking havoc on a companies profit and loss statements thus impacting other parts of their business. The unexpected costs incurred are not always subject to just the coatings contractor on the project either. In a way, all parties includi
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Rajin, Danica, and Tijana Radojević. "The Application of Transfer Pricing Between Related Parties." In Sinteza 2016. Singidunum University, 2016. http://dx.doi.org/10.15308/sinteza-2016-359-363.

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MIHAI, Iuliana Oana, Riana Iren RADU, and Violeta ISAI. "Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.10.

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Váryová, Ivana, and Iveta Košovská. "Transfer pricing of transactions between related parties in the Slovak Republic." In International Scientific Days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society. Slovak University of Agriculture in Nitra, Slovakia, 2016. http://dx.doi.org/10.15414/isd2016.s6.05.

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Sharples, John, Adam Toft, and Nick Turner. "Fracture Mechanics and Inspection Qualification Issues Related to UK Licensing Aspects for Nuclear Reactors." In ASME 2016 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/pvp2016-63095.

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With plans for new nuclear build being prominent in the UK in recent years, the licensing aspects have obviously been of paramount importance for the requesting parties. It has been particularly important for the requesting parties to properly understand the overall UK licensing framework and the detailed differences with respect to that of their country of origin. One of the main detailed differences is in the areas of fracture mechanics and Inspection Qualification and how the information relating to these two technical disciplines is linked in order to evaluate the defect tolerance of relev
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Yang, Yuxiang, and Qian Guan. "An Evolutionary Game Model Among the Interest-Related Parties for Return of E-Wastes." In 2019 15th International Conference on Computational Intelligence and Security (CIS). IEEE, 2019. http://dx.doi.org/10.1109/cis.2019.00091.

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Nuritomo, Nuritomo, Sidharta Utama, and Ancella A. Hermawan. "Foreign Related Parties Transactions as Tax Avoidance Strategy in Indonesia: The Role of Corporate Governance." In Proceedings of the International Conference of Ethics on Business, Economics, and Social Science (ICEBESS 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebess-18.2019.15.

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Nuritomo, Sidharta Utama, and Ancella A. Hermawan. "Foreign Related Parties Transactions as Tax Avoidance Strategy in Indonesia: The Role of Corporate Governance." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008436600370046.

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Karklina, Annija, and Anita Rodina. "Legal Aspects of Restricting Activities of Political Parties." In The 9th International Scientific Conference of the Faculty of Law of the University of Latvia. University of Latvia Press,, 2024. http://dx.doi.org/10.22364/iscflul.9.2.05.

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The authors explore the regulatory framework on the restriction of the activities of political parties in the Republic of Latvia, outlining a comparison with other European countries in this context. The article analytically reflects the progress of the collective submission handed in to the Parliament of the Republic of Latvia (Saeima) in 2022, which called for a ban of one particular political party. In conjunction with this, the authors analyse the findings of the European Court of Human Rights on issues related to the prohibition of political parties, seeking a balance between freedom of a
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Reports on the topic "Related parties"

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Brummel, Lars. Referendums, for Populists Only? Why Populist Parties Favour Referendums and How Other Parties Respond. Association Inter-University Centre Dubrovnik, 2020. http://dx.doi.org/10.53099/ntkd4302.

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Populists are generally known as supporters of referendums and several populist parties have promoted direct democracy in recent years. To deepen our understanding of the populism referendum link, this study analyses how populist parties in Austria, Belgium, Germany and the Netherlands defend a greater use of referendums and how their non-populist counterparts respond to this populist call for referendums. An analysis of election manifestos shows that populist parties justify their referendum support by characterizing referendums as a purely democratic ideal, by presenting it as an alternative
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Verbeek, Bertjan, and Andrej Zaslove. Waking the Sleeping Populist Giant: The 2024 European Elections and Populism in the Netherlands. European Center for Populism Studies (ECPS), 2024. http://dx.doi.org/10.55271/rp0086.

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The results of the 2024 European elections for populist parties in the Netherlands are intimately related to the events in national Dutch politics since 2021. The relative success of the Party for Freedom (VVD) since 2023 has been related to its more moderate position on European integration and Islam. This change of tone was part of increasing the party’s credibility at home and abroad. The European elections were presented as a litmus test for the proposed centre-right government in the Netherlands, and they testified to the increased room for the populist vote in general and the increased c
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Domingo, Sonny, and Arvie Joy Manejar. Study on Climate Change and Disaster Related Loss and Damage Accounting. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/dp2023.47.

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The 28th United Nations Conference of Parties (COP 28) in November 2023 started with the manifestation of concrete commitments from developed countries and ended with a progressive promise to complete the establishment of a climate change loss and damage fund, sustain and administer country contributions, and continue to work toward fossil fuel reduction and disaster risk reduction and management. The move contributes toward an equitable burden distribution between the highest GHG emitters in the global community and the most affected nations by climate-related disasters. This is important as
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Zozaya, Néboa, Luisa Avendano, and Roberto Saldaña. Optimizing the involvement of EFCCA patients in medicines-related decision making. Fundación Weber, 2024. https://doi.org/10.37666/wp11-2024.

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Patient participation in drug decision-making is key to improving treatments. The European Federation of Crohn’s and Ulcerative Colitis Associations (EFCCA), in collaboration with the Weber Foundation, set up this pioneering initiative aimed at bridging the gap between the real needs of patients and the authorities’ expectations regarding their contributions, in order to optimize the participation of patient associations in the health technology assessment (HTA) process. Unlike traditional models, which primarily involve experts engaging patients for their insights, EFCCA has taken the lead in
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Ivaldi, Giles, and Emilia Zankina. Conclusion for the report on the impact of the Russia–Ukraine War on right-wing populism in Europe. European Center for Populism Studies (ECPS), 2023. http://dx.doi.org/10.55271/rp0035.

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This report illustrates the populist performance of the Ukrainian crisis and how Radical Right populists across Europe may have seized the opportunity of the war to instrumentalize war-related economic anxieties and propagate anti-elite and anti-establishment rhetoric. Emphasizing domestic socioeconomic issues did not preclude populist Radical Right parties from using the war as an opportunity to reinforce nationalist sentiment and national pride. Many parties drew parallels between the heroism and sacrifice of the Ukrainian people in defending their nation and nationalist attitudes and devoti
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Chalmers, Seth. The Challenges of Next-gen ADAS and ADS and Related Vehicle Safety Topics. SAE International, 2025. https://doi.org/10.4271/epr2025003.

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<div class="section abstract"><div class="htmlview paragraph">Advanced driver assistance systems (ADAS) and automated driving systems (ADS) continue to expand into the market at a rapid pace. As improved (i.e., next generation) versions of these systems become available, they will continue to face many challenges in their implementation and benefits for safety and driving operations. The solution will involve many parties, including road safety professionals and researchers who see the potential in these systems but may have difficulties keeping up with them, and safety advocates w
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Vodusek, Ziga, and Robert Devlin. Trade Related Capacity Building: An Overview in the Context of Latin American Trade Policy and the MERCOSUR-EU Association Agreement. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0008695.

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Trade has become an increasingly important strategic objective for developing countries. This is a relatively new phenomenon for many of them. Hence the demand to intensify an insertion into the world economy often advances faster than their institutional capacities to formulate effective strategies, trade policies and institutions. This is further complicated by the fact that the insertion is increasingly being undertaken through negotiation of ever more complex trade agreements with important asymmetries between the parties and large repercussions from market opening. Under these circumstanc
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Vela, Mauricio A., and Sebastián J. Miller. Are Environmental Taxes Affected by Legislatures' Ideological Positions? Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011501.

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Environmental taxes have been discussed as one of the main mechanisms to deal with environmental problems. Nonetheless, instruments of this type have rarely been implemented, and the adoption of new or higher environmental taxes has faced resistance in some countries. The purpose of this work is to identify one possible political answer to why adoption of environmental taxes varies. One explanation is that legislatures' ideological position affects the degree of usage of taxes generally and environ- mental taxes in particular. For example, right-wing parties tend to be less associated with env
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Gibbons, Steve, and Sam Kelly. Managing social and environmental risks in supply chains for IDB-financed projects. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004644.

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The purpose of this document is to provide practical guidance to support IDB Borrowers, other implementing agencies, and third parties in applying the ESPFs specific requirements related to project supply chain management. This includes, primarily, requirements set out under Standard 1 on Assessment and Management of Environmental and Social Risks and Impacts, Standard 2 on Labor and Working Conditions, and Standard 6 on Biodiversity Conservation and Sustainable Management of Living Natural Resources. Although some of the principles and guidance contained in this note may be of wider relevance
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Tostes, Anna Paula. Enemies Inside: European Populism and Dimensions of Euroscepticism. European Center for Populism Studies (ECPS), 2024. https://doi.org/10.55271/pp0043b.

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The article seeks to investigate the EU crises impacting electoral support for new right-wing and left-wing extremist ideologies with populist characteristics. We examine populist political parties’ performances in national elections in 15 Western European countries to understand better the current state of specific and diffuse Euroscepticism (Kopecky & Mudde, 2002). Finally, we confirm that Euroscepticism increases in periods of crisis and can be identified as expressions of those contesting EU policies related to the economy, specifically, or social and political integration when it enco
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