Inroads have been made in our understanding of the risks posed to human health and the environment by nanoparticles (NPs) but this area requires continuous research and monitoring. Machine learning techniques have been ...

his article aims to introduce a degree of technological and ethical realism to the framing of autonomous vehicle perception and decisionality. The objective is to move the socioethical dialog surrounding autonomous vehicle ...

Empirical studies testing the predictions of the trade-off and pecking order theories have invariably produced inconsistent and contrary results when employing a multiple linear regression model. These erratic and ...

Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a ...

                           Purpose: This paper presents an exploratory study of speaking up in international auditing firms. We examine two key questions: (i) what is the propensity of employees in training to ...

An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...

In this study, I empirically examine the determinants of firms’ derivatives usage. Theory suggests that market exposure, manager-shareholder agency conflicts, and the threats of financial distress and underinvestment can ...

This paper employs a unique, largely hand-gathered dataset to investigate the determinants of both foreign currency (FX) and interest rate (IR) derivatives usage for a sample of European non-financial firms. By measuring ...

This thesis is concerned with the predictability of equity market performance in China while accounting for the possibility of model instability. The study of return predictability, particularly that on time-varying ...

The provision of an adequate liability regime for ADAS technologies is an essential prerequisite for its roll out over the coming decade. Facing to the challenge of future highly automated vehicles, this paper proposed ...