Search results for "Isla"
showing 10 items of 3168 documents
Working as a cancer survivor in Romania: an overview of the statutory policies for return to work
2019
Purpose: Over the last several years, the number of working-age patients with cancer in Europe and Romania has consistently increased. Considerable efforts are made to bring cancer survivors back to the workforce, generating remarkable individual and societal benefits. Legislation and policies are essential factors in achieving this goal. The aim of the present article is to analyze the Romanian statutory policies for returning to work after cancer.Methods: A comprehensive search using key terms was carried out on the websites of the Ministry of Labor and Ministry of Health and also within the Romanian Official Gazette, which is the official national paper-based repository of legal document…
Trade, financial openness and dual banking economies: Evidence from GCC Region
2021
Abstract The recent wave of liberalization in Gulf Cooperation Council (GCC) countries has opened up a debate on the role of Islamic finance in the financial development of an economy. Using a comprehensive dataset of 43 Islamic and 49 conventional banks for the period 2007–2015, in this paper, we investigate the impact of trade and financial openness on financial development in the GCC region. We find that trade and financial openness have a positive effect on the profitability of both banking systems, while the interaction term of openness is negative for the profitability of Islamic banks. Moreover, trade and financial openness affect Islamic banks differently than conventional banks. No…
Do fee-shifting rules affect plaintiffs’ win rates? A theoretical and empirical analysis
2021
Abstract This article studies whether fee-shifting rules can affect plaintiffs’ win rates. Beyond theoretical modeling, this study goes a step further and provides empirical evidence on this issue, thanks to the study of a real change in Spanish legislation. Spain applied the so-called English rule in 2011 in the administrative jurisdiction. This study explores whether plaintiffs were more or less successful when litigating against public administrations since then. After controlling for several other factors, it is shown that the new rule considerably increased plaintiffs’ win rate (while also reducing litigation). The paper also presents a theoretical model explaining that the English rul…
¿Una feria de cambios a la valenciana? Debate financiero y energía emprendedora en el siglo XVII
2020
In 1619 Philip IV sent to print a Real Pragmatic [Royal Pragmatic legislation] that would regulate changes between Valencia and Medina del Campo being introduced by Valencian merchant families to enable them to receive interest on their loans without being accused of usury. Only three years later, in 1622, the Republic of Genoa inaugurated the exchange fairs of Novi Ligure, with which the Genoese consolidated their international position in the international credit market. These apparently independent circumstances constitute an important episode for international financial knowledge and the transformation of the Mediterranean credit market during the seventeenth century. Studying financial…
A Brief History of Sexual Offender Risk Assessment
2016
The assessment of risk of further offending behavior by adult sexual perpetrators has come a long way since the early 1900s. From risk estimations based on clinical observation and environmental changes in the 1920s, anthropological and longitudinal studies of juvenile offenders in the 1930s, the examination of psychoneurotic patients in the 1940s to the application of actuarial prediction to clinical assessment in the 1950s, researchers and practitioners have sought to identify valid and reliable measures of recidivism risk in sexual offenders. The emphasis in risk prediction slowly changed following Meehl’s (1954) seminal contributions to the clinical-statistical debate which introduced t…
India’s Turn to Rights-Based Legislation (2004–2014): A Critical Review of the Literature
2018
This article surveys the academic literature on rights-based legislation and critically discusses key findings and arguments that emerge from this literature. I conduct this survey and discussion in light of a wider understanding of the political economy of Indian democracy as resilient but limited in terms of substantial forms of redistribution and recognition in favour of subaltern groups. This contradiction has arguably become especially pronounced in the context of neoliberalisation, where, despite the active participation of the poor in electoral democracy, socioeconomic inequality has reached dramatic heights, and I discuss rights-based legislation as a response to this. In conclusio…
Revolving doors: are they valued in the Spanish stock market?
2016
Purpose The purpose of this paper is to examine the effect of political connections in the value of companies listed on the Spanish stock market. Design/methodology/approach The authors study two issues on this topic: the impact on the company value of the appointment as director of an ex-politician through an event study; and the long run stock market performance of companies with political connections. The authors employ a sample of listed firms in the Spanish stock market for which the authors collected data about their political connections. The authors perform the study during a wide period (1996-2011), comprising four legislatures. Findings The results show that from the market persp…
Differences and similaritites between corporate governance principles in Islamic banks and Conventional banks
2017
Abstract The purpose of this paper is to present the some differences and similarities between corporate governance principles in Islamic banks and conventional banks by paradigmatic diversification. Since Corporate governance in Islamic banks is a social phenomenon in Islamic societies, the paper uses social theory paradigms (functionalist, interpretive, radical humanist and radical structuralist) to compare between corporate governance in Islamic banks and conventional banks. This paper demonstrates that mainstream corporate corporate governance theories are not a law of nature but a social construct.
The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain
2017
AbstractThe way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and…
Abiding by the law when it does not exist: The case of the helmet bicycle law
2020
To improve the safety of bicycle users, some countries have enacted, or considered enacting, mandatory helmet legislation. Of course, the enactment of such legislation in a country assumes that its citizens will be well-informed of it, and consequently, will use the helmet more frequently than before. However, in the survey described in this paper we found that many people are not aware of the legislation in force in their own country, or, even if they know, they may not necessarily behave as dictated by the law. Thus, the effects of mandatory helmet legislation may be somewhat different than desired or expected. Therefore, the goal of this paper is to ascertain the role of cyclists' knowle…