Net neutrality has been one of the most controversial issues in internet regulation. Currently, there is no policy or regulation on net neutrality in the Philippines. This might change, however, with the inclusion of paid prioritization and throttling among the prohibited acts in the proposed...

Consider a setting in which individual strict preferences need to be aggregated into a social strict preference relation. For two alternatives and an odd number of agents, it follows from May’s Theorem that the majority aggregation rule is the only one satisfying anonymity, neutrality, and...

Net neutrality has been one of the most controversial issues in internet regulation. Currently, there is no policy or regulation on net neutrality in the Philippines. This might change, however, with the inclusion of paid prioritization and throttling among the prohibited acts in the proposed...

The main purpose of this paper is to explore a fairly comprehensive strategy for development as freedom beyond capitalism in the 21st century. Accordingly, I try to find a way to integrate useful markets with the key characteristics of the Enabling Developmental State for the 21st Century in...

Boundaries set between legacy audiovisual and digital content services are blurring nowadays. However, the legal framework applicable to those services is still rather different to such an extent it is recognized as divergent, particularly regarding the liability regime of the service providers....

This paper employs a structural gravity model and novel value-added tax (VAT) regime data to investigate the impact of VAT rate changes on imports and domestic production of final goods. We demonstrate that the VAT is both non-neutral and discriminatory. A one percentage point VAT increase...

The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the role of internal audit (including...

This paper employs a structural gravity model and novel value-added tax (VAT) regime data to investigate the impact of VAT rate changes on imports and domestic production of final goods. We demonstrate that the VAT is both non-neutral and discriminatory. A one percentage point VAT increase...

In line with the capital structure irrelevance principle of Modigliani and Miller (1958), this article shows that when international capital allocation choices are determined by well-informed, deep-pocketed global financial investors, there are no net gains a government of a highly...

Purpose The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century. Design/methodology/approach The research involved a comprehensive literature review using the Library and Information Science Abstracts (LISA) database with keywords...

Purpose This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred. Design/methodology/approach The empirical research is based on a content analysis of 512 external auditor...

Call a mechanism that associates each profile of preferences over candidates to an ambiguous act an Ambiguous Social Function (ASCF). This paper studies the strategy-proofness of ASCFs. We find that an ASCF is unanimous and strategyproof if and only if there exists a nonempty subset of voters,...

Selten war der Bedarf an aussagekräftigen, aktuellen und qualitativ hochwertigen Daten aus Wirtschaft und Gesellschaft so groß wie in der derzeitigen COVID-19-Pandemie. Neben dem Statistischen Bundesamt als zuverlässiger und etablierter Statistikproduzent treten zunehmend auch andere Akteure...

We study properties of collective action problems bounded by minimal contributions as well as endowment and variable contributions are neighbourhood dependent. We relate nearness to non-interior agents and its implication for interior contribution. Here, we see the aspects of node distance to...

We study properties of collective action problems bounded by minimal contributions as well as endowment and variable contributions are neighbourhood dependent. We relate nearness to non-interior agents and its implication for interior contribution. Here, we see the aspects of node distance to...

Selten war der Bedarf an aussagekräftigen, aktuellen und qualitativ hochwertigen Daten aus Wirtschaft und Gesellschaft so groß wie in der derzeitigen COVID-19-Pandemie. Neben dem Statistischen Bundesamt als zuverlässiger und etablierter Statistikproduzent treten zunehmend auch andere Akteure...

Call a mechanism that associates each profile of preferences over candidates to an ambiguous act an Ambiguous Social Function (ASCF). This paper studies the strategy-proofness of ASCFs. We find that an ASCF is unanimous and strategyproof if and only if there exists a nonempty subset of voters,...

Purpose This study introduces Simone Weil's impersonal justice concept and its relevance to libraries' identity and role in societies. The article presents the constituents of impersonal justice and a theoretical justification for the coexistence of neutrality with libraries' commitment to...

Purpose This paper contains a theoretically inspired discussion of recent Norwegian controversies related to the management of public library space as a civil public sphere. Design/methodology/approach This study engages with theories of civil public spheres and their application within a Nordic...

Purpose The purpose of this study is twofold: to examine the reliability of voluntary corporate social responsibility reporting (CSRR) to determine whether users can rely on the information released by corporations and to examine the determinants of CSRR reliability in a voluntary context....

The need for online platform regulation has been a topic of scholarly debate. However, reality is now catching up to and even overtaking the academic writing on this subject. France has adopted a law on platform fairness, the European Commission recently ordered Google to implement a form of...

Purpose This study builds on a first study by Macdonald and Birdi (2019) that argues the concept of neutrality within library and information science (LIS) demands a sensitivity to context often omitted in existing literature. This study aims to develop the conceptual architecture of LIS...

In many empirically relevant situations agents in different groups are affected by the provision of a public characteristic in divergent ways: While for one group it represents a public good, it is a public bad for another group. Applying Cornes’ and Hartley’s (2007) Aggregative Game...