Medical Law International, Ahead of Print. The use of artificial intelligence (AI) in healthcare may, notwithstanding its potential benefits, result in harm to patients from

allegedly negligent acts or omissions by hospitals and medical doctors. In such circumstances, how should the principles in ... [...]

The aim of this paper is to study the potential effect on a firm's sustainability performance (S_P) of its pledge to disclose its efforts to curb corruption. We also intend

to explore whether board cultural diversity (BCD) drives this correlation. We employed multiple regression models that account for a diverse set of explanatory factors [...]

Sustainable Development Goal 12 (SDG 12) aims at boosting sustainable consumption and production patterns (SCPP) globally, forming a critical component of the 2030 Agenda for

SD. Despite progress in corporate sustainability reporting, significant challenges remain, particularly in emerging economies like Vietnam, which is undergoing industrial [...]

This study examined the relationship between corporate social responsibility (CSR) and financial performance in the context of tourism firms operating in China's Mixed World

Heritage regions. Using data from 2012 to 2019, four machine learning (ML) algorithms were evaluated for their ability to predict financial performance, with eXtreme [...]

This study examines the spatiotemporal dynamics of land surface temperature (LST), rainfall, and air quality in the Korba region, Chhattisgarh, India, from 1981 to 2023, with

LST analyzed from 2000 to 2023. Using satellite data (e.g., Sentinel-5P) and Google Earth Engine (GEE), we identified significant seasonal and spatial variations [...]

Green finance serves as a pivotal instrument in advancing sustainable performance by mobilizing capital toward environmentally responsible initiatives and enhancing social

value creation; thus, how organizations can effectively contribute to environmental and social performance has concerned the attention of legislators and policymakers. [...]

Jeypore, a rapidly urbanizing city in the Koraput district of Odisha, India, faces significant environmental challenges due to population growth and unchecked urban expansion.

These challenges, including land encroachment, waterlogging, pollution, and inadequate infrastructure, have led to the progressive degradation of urban water bodies, [...]

In developing countries, open landfills are major contributors to methane emissions. This study assesses methane emissions and energy recovery potential at the Nawdapara Landfill

Site, Bangladesh, using four predictive models: United States Environmental Protection Agency (USEPA) LandGEM (v3.02), IPCC zero-order decay method (ZODM), Intergovernmental [...]

This article revisits the place of effective management (POEM) as a treaty tie-breaker rule for resolving cases of dual corporate tax residence under double tax treaties. The

POEM is historically embedded in Article 4(3) of the OECD Model Tax Convention and has served as a pragmatic, substance-over-form test focused on where substantive [...]

This article critically examines the European Commission’s Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) introduced in September

2023. The BEFIT proposal echoes the objectives of the earlier Common Consolidated Corporate Tax Base (CCCTB) as it aims to establish a harmonized tax base for multinational [...]