This paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on ...

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 ...

Our social relations are changing, we are now not just talking to each other, but we are now also talking to artificial intelligence (AI) assistants. We claim AI assistants present a new form of digital connectivity risk ...

Background: From February 2020, both urban and rural Ireland witnessed the rapid proliferation of the COVID-19 disease throughout its counties. During this period, the national COVID-19 responses included stay-at-home ...

With the advent of autonomous vehicles society will need to confront a new set of risks which, for the first time, includes the ability of socially embedded forms of artificial intelligence to make complex risk mitigation ...

We are facing an increase in the emergence of distracting activities while driving. This is especially the case for young people who, more than other age groups, employ their cars as a place of personal fulfilment. This ...

The introduction of connected and autonomous vehicles (CAVs) to the road transport ecosystem will change the manner of collisions. CAVs are expected to optimize the safety of road users and the wider environment, while ...

The research aims to provide a deep dive into the increasing ethical questions and contexts relating to the insurance industry’s sophisticated use of big data analytics, AI, and machine learning to sustain and develop its ...

Young drivers are among the most vulnerable road users worldwide. Their overrepresentation in road accident statistics has already been observed more than half a century ago. Since then, researchers and policy makers ...

Diversification plays a pivotal role under the risk-based capital regime of Solvency II. The new rules reward large and well-diversified insurance companies with relatively low capital requirements compared to those of ...