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  Subjects -> ARCHAEOLOGY (Total: 300 journals)
Showing 1 - 57 of 57 Journals sorted by number of followers
Cambridge Archaeological Journal     Hybrid Journal   (Followers: 109)
Ethnos: Journal of Anthropology     Hybrid Journal   (Followers: 106)
Journal of Archaeological Science     Hybrid Journal   (Followers: 81)
European Journal of Archaeology     Hybrid Journal   (Followers: 77)
Journal of Anthropological Archaeology     Hybrid Journal   (Followers: 76)
American Journal of Archaeology     Partially Free   (Followers: 75)
World Archaeology     Hybrid Journal   (Followers: 65)
Acta Archaeologica     Hybrid Journal   (Followers: 63)
Journal of Archaeological Method and Theory     Hybrid Journal   (Followers: 58)
Oxford Journal of Archaeology     Hybrid Journal   (Followers: 58)
Journal of Archaeological Research     Hybrid Journal   (Followers: 57)
Bryn Mawr Classical Review     Open Access   (Followers: 56)
European Journal of Law and Economics     Hybrid Journal   (Followers: 53)
Antiquity     Hybrid Journal   (Followers: 50)
Journal of Social Archaeology     Hybrid Journal   (Followers: 47)
Environmental Archaeology     Hybrid Journal   (Followers: 41)
International Journal of Historical Archaeology     Hybrid Journal   (Followers: 41)
Medieval Archaeology     Hybrid Journal   (Followers: 41)
Archaeometry     Hybrid Journal   (Followers: 38)
Journal of Field Archaeology     Hybrid Journal   (Followers: 38)
Journal of World Prehistory     Hybrid Journal   (Followers: 37)
Journal of Quaternary Science     Hybrid Journal   (Followers: 36)
Journal of Mediterranean Archaeology     Hybrid Journal   (Followers: 33)
Journal of Near Eastern Studies     Full-text available via subscription   (Followers: 32)
Journal of African History     Hybrid Journal   (Followers: 32)
Journal of Ancient History and Archaeology     Open Access   (Followers: 32)
Archaeological Dialogues     Hybrid Journal   (Followers: 30)
Studies in Mediterranean Antiquity and Classics     Open Access   (Followers: 30)
Journal of Archaeological Science : Reports     Hybrid Journal   (Followers: 28)
Ancient Near Eastern Studies     Full-text available via subscription   (Followers: 27)
Archaeology, Ethnology and Anthropology of Eurasia     Hybrid Journal   (Followers: 26)
Journal of Roman Archaeology     Hybrid Journal   (Followers: 26)
Archaeological and Anthropological Sciences     Hybrid Journal   (Followers: 24)
Acta Antiqua     Full-text available via subscription   (Followers: 23, SJR: 0.1, CiteScore: 0)
Ancient Society     Full-text available via subscription   (Followers: 23)
International Journal of Nautical Archaeology     Hybrid Journal   (Followers: 23)
Economic Anthropology     Full-text available via subscription   (Followers: 22)
Landscapes     Hybrid Journal   (Followers: 21)
Nottingham Medieval Studies     Full-text available via subscription   (Followers: 21)
Annual of the British School at Athens     Full-text available via subscription   (Followers: 21)
Journal of Maritime Archaeology     Hybrid Journal   (Followers: 20)
Anthropology & Archeology of Eurasia     Hybrid Journal   (Followers: 19)
Geoarchaeology: an International Journal     Hybrid Journal   (Followers: 19)
Industrial Archaeology Review     Hybrid Journal   (Followers: 18)
Journal of the British Archaeological Association     Hybrid Journal   (Followers: 18)
African Archaeological Review     Hybrid Journal   (Followers: 17)
Papers of the British School at Rome     Full-text available via subscription   (Followers: 17)
Post-Medieval Archaeology     Hybrid Journal   (Followers: 16)
Internet Archaeology     Open Access   (Followers: 16)
Continuity and Change     Hybrid Journal   (Followers: 15)
Archaeological Prospection     Hybrid Journal   (Followers: 14)
Journal of Conflict Archaeology     Hybrid Journal   (Followers: 14)
Archaeology in Oceania     Hybrid Journal   (Followers: 14)
Archeological Papers of The American Anthropological Association     Hybrid Journal   (Followers: 14)
Asian Perspectives     Full-text available via subscription   (Followers: 14)
Britannia     Full-text available via subscription   (Followers: 14)
Digital Applications in Archaeology and Cultural Heritage     Hybrid Journal   (Followers: 14)
Archaeologies     Hybrid Journal   (Followers: 13)
International Journal of Cultural Property     Full-text available via subscription   (Followers: 13)
Norwegian Archaeological Review     Hybrid Journal   (Followers: 13)
Public Archaeology     Hybrid Journal   (Followers: 13)
Radiocarbon     Hybrid Journal   (Followers: 13)
Archaeological Journal     Hybrid Journal   (Followers: 13)
Ethnoarchaeology : Journal of Archaeological, Ethnographic, and Experimental Studies     Hybrid Journal   (Followers: 13)
Australian Archaeology     Hybrid Journal   (Followers: 12)
Arabian Archaeology and Epigraphy     Hybrid Journal   (Followers: 11)
Palestine Exploration Quarterly     Hybrid Journal   (Followers: 11)
Ancient History : Resources for Teachers     Full-text available via subscription   (Followers: 11)
Anatolica     Full-text available via subscription   (Followers: 10)
Antiquaries Journal, The     Full-text available via subscription   (Followers: 10)
ArcheoSciences     Open Access   (Followers: 10)
Journal of Eastern Mediterranean Archaeology & Heritage Studies     Full-text available via subscription   (Followers: 10)
Journal of Inner Asian Art and Archaeology     Full-text available via subscription   (Followers: 9)
Scottish Archaeological Journal     Hybrid Journal   (Followers: 9)
Journal of Wetland Archaeology     Full-text available via subscription   (Followers: 9)
Journal of Neolithic Archaeology     Open Access   (Followers: 9)
Paléo     Open Access   (Followers: 8)
Australasian Historical Archaeology     Full-text available via subscription   (Followers: 8)
Proceedings of the Prehistoric Society     Hybrid Journal   (Followers: 8)
Mélanges de l’École française de Rome - Moyen Âge     Open Access   (Followers: 8)
Journal of Community Archaeology & Heritage     Hybrid Journal   (Followers: 8)
Acta Archaeologica Academiae Scientiarum Hungaricae     Full-text available via subscription   (Followers: 7, SJR: 0.139, CiteScore: 0)
Iranica Antiqua     Full-text available via subscription   (Followers: 7)
Journal of Island and Coastal Archaeology     Hybrid Journal   (Followers: 7)
Conservation and Management of Archaeological Sites     Hybrid Journal   (Followers: 7)
Tel Aviv : Journal of the Institute of Archaeology of Tel Aviv University     Hybrid Journal   (Followers: 7)
Azania: Archaeological Research in Africa     Hybrid Journal   (Followers: 7)
ArcheoArte. Rivista Elettronica di Archeologia e Arte     Open Access   (Followers: 7)
Archaeological Reports     Full-text available via subscription   (Followers: 7)
International Journal of Heritage in the Digital Era     Full-text available via subscription   (Followers: 7)
Ancient West & East     Full-text available via subscription   (Followers: 7)
North American Archaeologist     Full-text available via subscription   (Followers: 6)
Bulletin du centre d’études médiévales d’Auxerre     Open Access   (Followers: 6)
Time and Mind     Hybrid Journal   (Followers: 6)
Antiquite Tardive     Full-text available via subscription   (Followers: 6)
Levant     Hybrid Journal   (Followers: 6)
Rock Art Research: The Journal of the Australian Rock Art Research Association (AURA)     Full-text available via subscription   (Followers: 6)
Heritage Science     Open Access   (Followers: 6)
Annuaire du Collège de France     Open Access   (Followers: 6)
Archaeological Research in Asia     Hybrid Journal   (Followers: 6)
Archaeological Discovery     Open Access   (Followers: 6)
Yorkshire Archaeological Journal     Hybrid Journal   (Followers: 5)
Archeomatica     Open Access   (Followers: 5)
Science and Technology of Archaeological Research     Open Access   (Followers: 5)
Archaeofauna     Open Access   (Followers: 5)
Afrique : Archéologie & Arts     Open Access   (Followers: 5)
Exchange     Hybrid Journal   (Followers: 4)
Hortus Artium Medievalium     Full-text available via subscription   (Followers: 4)
Liber Annuus     Full-text available via subscription   (Followers: 4)
Antipoda : Revista de Antropología y Arqueología     Open Access   (Followers: 4)
Hispania Epigraphica     Open Access   (Followers: 4)
The Journal of the Australasian Institute for Maritime Archaeology     Full-text available via subscription   (Followers: 4)
Northeast Historical Archaeology     Open Access   (Followers: 4)
California Archaeology     Hybrid Journal   (Followers: 4)
Lithic Technology     Hybrid Journal   (Followers: 4)
BABesch - Bulletin Antieke Beschaving     Full-text available via subscription   (Followers: 3)
Quaternaire     Open Access   (Followers: 3)
Revue archéologique de l'Est     Open Access   (Followers: 3)
International Journal of Speleology     Open Access   (Followers: 3)
Artefact : the journal of the Archaeological and Anthropological Society of Victoria     Full-text available via subscription   (Followers: 3)
AntropoWebzin     Open Access   (Followers: 3)
Dotawo : A Journal of Nubian Studies     Open Access   (Followers: 3)
Proceedings of the Danish Institute at Athens     Open Access   (Followers: 3)
Iraq     Full-text available via subscription   (Followers: 3)
Canadian Zooarchaeology / Zooarchéologie canadienne     Open Access   (Followers: 3)
Cartagine. Studi e Ricerche     Open Access   (Followers: 3)
Historical Archaeology     Hybrid Journal   (Followers: 3)
Viking : Norsk arkeologisk årbok     Open Access   (Followers: 3)
Die Welt des Orients     Hybrid Journal   (Followers: 3)
Theoretical Roman Archaeology Journal     Open Access   (Followers: 3)
AP : Online Journal in Public Archaeology     Open Access   (Followers: 3)
Acta ad archaeologiam et artium historiam pertinentia     Open Access   (Followers: 3)
Karthago     Full-text available via subscription   (Followers: 2)
Revue d'Égyptologie     Full-text available via subscription   (Followers: 2)
International Journal for the History of Engineering and Technology     Hybrid Journal   (Followers: 2)
Estudios Atacameños     Open Access   (Followers: 2)
Revue Archéologique de l’Ouest     Open Access   (Followers: 2)
Trabajos de Prehistoria     Open Access   (Followers: 2)
Complutum     Open Access   (Followers: 2)
Journal of Glacial Archaeology     Full-text available via subscription   (Followers: 2)
Midcontinental Journal of Archaeology     Hybrid Journal   (Followers: 2)
Ñawpa Pacha : Journal of Andean Archaeology     Hybrid Journal   (Followers: 2)
PaleoAmerica : A Journal of Early Human Migration and Dispersal     Hybrid Journal   (Followers: 2)
Southeastern Archaeology     Hybrid Journal   (Followers: 2)
Virtual Archaeology Review     Open Access   (Followers: 2)
Palaeoindian Archaeology     Open Access   (Followers: 2)
Les Cahiers de l’École du Louvre     Open Access   (Followers: 2)
Eastern Christian Art     Full-text available via subscription   (Followers: 2)
Archaeologiai Értesitö     Full-text available via subscription   (Followers: 1, SJR: 0.112, CiteScore: 0)
Geochronometria     Open Access   (Followers: 1)
Revue archéologique du Centre de la France     Open Access   (Followers: 1)
Préhistoires méditerranéennes     Open Access   (Followers: 1)
Australian Cane Grower     Full-text available via subscription   (Followers: 1)
Boletín del Museo Chileno de Arte Precolombino     Open Access   (Followers: 1)
Memorias. Revista Digital de Historia y Arqueologia desde el Caribe     Open Access   (Followers: 1)
Archivo Español de Arqueología     Open Access   (Followers: 1)
Revista del Museo de Antropología     Open Access   (Followers: 1)
Chronique des activités archéologiques de l'École française de Rome     Open Access   (Followers: 1)
Revue d’Alsace     Open Access   (Followers: 1)
SAGVNTVM. Papeles del Laboratorio de Arqueología de Valencia     Open Access   (Followers: 1)
Revue d'Histoire des Textes     Full-text available via subscription   (Followers: 1)
Les Nouvelles de l'archéologie     Open Access   (Followers: 1)
La zaranda de ideas     Open Access   (Followers: 1)
Cuadernos de Prehistoria y Arqueología     Open Access   (Followers: 1)
Siècles     Open Access   (Followers: 1)
Archäologische Informationen     Open Access   (Followers: 1)
Layers. Archeologia Territorio Contesti     Open Access   (Followers: 1)
Florentia Iliberritana     Open Access   (Followers: 1)
Restauro Archeologico     Open Access   (Followers: 1)
Semitica : Revue publiée par l'Institut d'études sémitiques du Collège de France     Full-text available via subscription   (Followers: 1)
Anadolu Araştırmaları / Anatolian Research     Open Access   (Followers: 1)
Kentron     Open Access   (Followers: 1)
Gallia : Archéologie des Gaules     Open Access   (Followers: 1)
Bulletin de l'Institut français d'archéologie orientale     Open Access   (Followers: 1)
Primitive Tider     Open Access   (Followers: 1)
ISIMU. Revista sobre Oriente Próximo y Egipto en la Antigüedad     Open Access  
Patrimoines du Sud     Open Access  
Archaeologia Lituana     Open Access  
Veleia     Open Access  
Anatolia Antiqua : Revue internationale d’archéologie anatolienne     Full-text available via subscription  
Revista Otarq : Otras arqueologías     Open Access  
Gallia Préhistoire     Open Access  
SPAFA Journal     Open Access  
Arqueología y Territorio Medieval     Open Access  
Lucentum : Anales de la Universidad de Alicante. Prehistoria, Arqueología e Historia Antigua     Open Access  
Boletín de Arqueología Experimental     Open Access  
Conimbriga     Open Access  
Cuadernos de Arqueología de la Universidad de Navarra     Open Access  
Arqueología     Open Access  
SAGVNTVM Extra     Open Access  
ROMVLA     Open Access  
SCIRES-IT : SCIentific RESearch and Information Technology     Open Access  
The Midden     Open Access  
Balcanica Posnaniensia Acta et studia     Open Access  
Revista Atlántica-Mediterránea de Prehistoria y Arqueología Social     Open Access  
Journal of African Diaspora Archaeology and Heritage     Hybrid Journal  
Revista Memorare     Open Access  
Scripta Ethnologica     Open Access  
Transfers     Full-text available via subscription  
LANX: Rivista della Scuola di Specializzazione in Archeologia     Open Access  

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European Journal of Law and Economics
Journal Prestige (SJR): 0.375
Citation Impact (citeScore): 1
Number of Followers: 53  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1572-9990 - ISSN (Online) 0929-1261
Published by Springer-Verlag Homepage  [2468 journals]
  • Personality aspects of tax compliance

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      Abstract: The knowledge of the relationship between tax compliance and numerous personality traits is limited. Willingness to pay taxes is defined and assessed in abundant ways; studies are mostly limited to the Big Five facets, producing ambiguous and theoretically not sufficiently underpinned results. Therefore, the present study explores the relationships between the Big Five personality traits, HEXACO Honesty-Humility, Machiavellianism, and the slippery slope model factors of tax compliance to understand who and why is more likely to comply with taxpaying than others.We applied the social dilemma theory as a framework and CFA, OLS linear regression and dominance analysis on the survey data of 350 respondents. We found that HEXACO Honesty-Humility, Machiavellianism, and Agreeableness affect more factors of tax compliance than the other examined personality traits. We argue that this is because HEXACO Honesty-Humility, Machiavellianism, and Agreeableness are directly linked to the dilemma of prioritising selfish or prosocial actions. Honesty-Humility seems to relate to almost all factors of tax compliance and, thus, seems to be the most important personal determinant of tax compliance. Our research goes beyond the literature findings, as we found individual effects between personality traits and individual tax compliance factors. Consequently, they do not have a linkage between personality traits and tax compliance as a general phenomenon, but they exert different directions and extents regarding the specific tax compliance factors.
      PubDate: 2025-05-28
       
  • Innovating safely: how public policies can prevent regrettable
           substitutions

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      Abstract: We consider the case of a firm selling a product which may cause harm to others. The firm can engage in an R&D project to discover a new substitution product, which may be more dangerous than the historical product. To decrease the likelihood of facing such a case of “regrettable substitution”, the firm can make a “safeness” effort to try to design a less dangerous product. We compare three policy regimes (civil liability and approval systems, these latter ones being used in combination, or not, with a ban on the old product) according to their impact on the firm’s decisions and their consequences on social welfare. We find that the ranking between policy regimes mainly depends on the public regulator’s expertise, the firm’s ability to derive market value from public approval, and the characteristics of the risk under consideration: a high probability of the product causing harm gives social value to civil liability, while a high magnitude of harm tends to give more value to an approval system with a ban on the old product.
      PubDate: 2025-05-22
       
  • The law and economics of accounting and auditing: a glimpse inside the
           black box

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      PubDate: 2025-05-06
       
  • Group causation theories and deterrence of tortious acts

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      Abstract: This paper examines a model with multiple actors, each of whom faces a binary action choice. The action choice imposes harm on a victim that depends on the number of actors who enter or, alternatively, who deviate from a due care standard. The paper examines incentive and welfare effects from per-capita liability under simultaneous as well as sequential action choice. The challenge is to cope with due care standards that, for whatever reasons, need not be efficient. As it turns out, welfare is enhanced in any equilibrium as compared to the situation where none of the actors enter or, alternatively, where all of them meet the due care standard. The range of parameter values, however, where a welfare maximizing outcome in equilibrium is induced by per-capita liability turns out to be rather limited. As an alternative rule, efficient per-capita liability is proposed that would lead to an efficient outcome quite generally for simultaneous as well as sequential action choice.
      PubDate: 2025-04-22
       
  • Supply-induced demand: insights from tax litigation

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      Abstract: Despite extensive literature focusing on the concept of supply-induced demand, there remains a notable dearth of contributions in law and economics. This paper seeks to address this gap by investigating the role of tax advisors in stimulating the demand for litigation in a specific case. To this aim, the paper analyses data from Italy concerning advisors who can push the client to litigate an allegation of the tax authority that could otherwise be solved. The information imbalance between advisors and taxpayers can determine an incentive for the former group to promote litigation to gain from these legal causes. We observe that this phenomenon may be mainly observed in regions in which there is low economic activity, and then not only the opportunity cost for accountants to devote themselves to more lucrative activities is lower, but indeed, litigation can represent an additional source of income, thus representing a profit-maximizing strategy. The results suggest that SID does not depend on the specific field but on the agency relationship, coupling a fiduciary duty with with a mandatory decision to be taken in a short time span.
      PubDate: 2025-03-04
       
  • Leniency experiments: an evaluation of external validity

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      Abstract: Integrating and cross-comparing the findings of existing leniency experiments, this paper highlights multiple important experimental phenomena related to the effectiveness of leniency. The information extracted from existing leniency experiments provides useful guidelines for policy-making. In addition, this paper shows that auxiliary experimental settings may subtly influence the experimental results. Importantly, this paper explains that external validity issues are not trivial for the inferences of leniency experiments. Overlooking these external validity issues may lead to underestimation or overestimation of the effectiveness of leniency. Thus, this paper suggests that the interpretation of leniency experiments’ findings and policy recommendations should be based on relevant prior knowledge from other fields, e.g., economics, law, and psychology, as well as the theoretical and empirical studies in the field of leniency. Moreover, future leniency experiments can further enrich the understanding of this topic if existing external validity issues are addressed.
      PubDate: 2025-02-24
       
  • Forerunners vs. latecomers—institutional competition in the German
           federalism during the COVID crisis

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      Abstract: During the COVID-19 pandemic, political competition among the premiers of Germany’s 16 federal states intensified, with leaders striving to position themselves as proactive forerunners in managing the crisis. This paper examines the timing and determination of these state leaders in announcing, legislating, and enforcing COVID-19 policies, with attention to regional contexts and specific determinants influencing their actions. Utilizing multiple distinct databases, we conduct a survival analysis to assess each state’s political response in relative terms. Our findings reveal that state leaders who were early advocates in public announcements and discourse did not necessarily lead in formal legislation or enforcement of COVID-19 measures. This study provides a nuanced view of political competition in crisis governance, highlighting the divergence between political rhetoric and tangible policy action across Germany’s federal landscape.
      PubDate: 2025-02-07
       
  • Correction: The link between board characteristics and EU competition law
           infringements

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      PubDate: 2025-02-04
       
  • The effects of audit firm rotations and retentions: an event study in
           Chile

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      Abstract: We study markets’ reactions towards securities issued by firms that announce an external auditor’s retention instead of an external auditor’s rotation. We focus on differences in reactions to announcements when markets are stable versus when markets are convulsed. We carry out an event study of publicly traded Chilean companies (100% of the non-financial component of the main Chilean Stock Indexes) that announced a rotation or retention from 2004 to 2019. In the period 2009 to 2012, two major corporate scandals significantly affected Chilean financial markets. We find that, during the period without scandals, the market reacted more positively when a company announced a retention instead of a rotation of its auditor, however, during the period with scandals, the market reacted more positively when a company announced a rotation instead of a retention of its auditor. Our results suggest that, during the period without (with) scandals, the start-up costs and know how losses of an auditor’s change dominated (were dominated by) the improvements in auditor’s independence associated with this change. Additional results, obtained from tests performed with data subsamples, are consistent with our hypothesis and uncover differences between the announcements’ factual and perceived effects. We end by discussing the implications for firms and regulators.
      PubDate: 2025-02-03
       
  • Before the hammer falls: an empirical analysis of the market reaction to
           art thefts

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      Abstract: This study investigates the effects of art theft on art auction sales. In particular, it focuses on the impact on the auction sales when an artist’s artwork has been stolen and reported in a public list of stolen art. By using criminal data from Interpol’s International Stolen Works of Art Database (SWoA) from 2002 to 2016 all over the world, and auction data concerning all lots put at auction by Christie’s, Sotheby’s, and Phillips in New York and London between 2012 and 2016, we build a hand-collected data on top-tier international auction sales of modern and contemporary artists whose artwork have previously been stolen. The empirical analysis is based on an economic framework of the art auction and on hedonic regression models to test the effect of theft on auction prices. The results hint at a negative effect of theft on the prices of the artworks at market level, which gets stronger as the number of reported stolen artworks from the same artist increases. Overall, the paper provides a nuanced understanding of the complex incentives and disincentives surrounding the reporting of stolen artworks, emphasising the need to balance private interests with broader goals of art theft prevention and recovery. It invites further exploration of potential solutions and their practicality in addressing these conflicts of interest in the art world.
      PubDate: 2025-02-01
       
  • The cycles of decrees: evidence from the Italian Parliament

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      Abstract: We empirically test the predictions of the Political Legislation Cycle (PLC) theory about decrees using official disaggregated data about five types of decrees of the Italian legal system: law-decrees (decreti legge), legislative decrees (decreti legislativi), DPR (decrees of the President of the Republic), implementing decrees (decreti attuativi) and independent decrees (decreti indipendenti). The sample period includes the first 17 legislatures of the parliament of the Italian Republic. The estimates of the counts of decrees are conducted through a a multilevel negative binomial regression model—plus other estimating techniques adopted for robustness checks. The results broadly confirm the theory’s prediction that decrees tend to be approved in the earlier stages of the legislature or of the life of a government; this prediction receives stronger support the more the institutional characteristics of each type of decree resemble the theoretical variable. A battery of placebo and robustness checks confirms the result, showing the heuristic importance of combining the knowledge of specific legislative institutions coming from studies of constitutional law to the analytics provided by economics. The estimates also reveal that, while the government’s ideology has a limted impact on the production of decrees, the “legislative practices” of the single governments of the Italian Second Republic affect it in a more noticeable way. Finally, the analysis confirms the prediction of the PLC theory about the legislators’ choice of the legislative instruments through which they satisfy the conflicting interests of special interest groups and voters, shedding light on the timing of activity and the legislative preferences of lobbies.
      PubDate: 2025-01-27
       
  • Inefficient incentives for energy saving in tenancy law and policy options
           to remedy the landlord-tenant dilemma

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      Abstract: The rental building sector faces challenges due to the so-called landlord-tenant dilemma. This issue arises because landlords have no direct financial benefits from energy efficiency retrofits if the tenant pays the energy bill. On the other hand, tenants have little motivation to save energy if the landlord covers this cost. The primary landlord-tenant dilemma results from rent control limiting rent levels in existing tenancies. The secondary dilemma is due to the undervaluation of energy cost savings in the new rental market. Tenancy law, through the allocation system for energy and retrofit costs, can either address or worsen these issues. This paper develops an analytical model to examine how efficiently various allocation systems incentivize retrofits and energy conservation and how they compare in terms of improving the welfare of both landlords and tenants. I analyze several systems: a free market model without and with rent control, the current German system, a slight variation of the German system, the Swedish inclusive rent system, a consumption-based partially inclusive rent system, and a novel demand-based partially inclusive rent system. The German status quo could theoretically offer optimal incentives if it were ideally set up; however, it interacts in a complex way with other aspects of German tenancy law, hindering optimal design. In contrast, the demand-based partially inclusive rent system is more likely to set efficient incentives consistently but would require substantial reforms in tenancy law.
      PubDate: 2025-01-17
       
  • Regulatory sandboxes and innovation hubs for FinTech: experiences of the
           Baltic states

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      Abstract: The emergence of the FinTech industry has created new dilemmas for financial regulators and supervisors who need to balance the goal of promoting innovation in finance with the traditional objectives of financial stability and market integrity. In order to address the challenges related to FinTech, regulators in many countries have utilized institutional innovations like regulatory sandboxes and innovation hubs. Although these solutions are popular and widely praised in the existing literature on FinTech, there is limited knowledge of their actual impacts. We employ the critical lenses that Law & Economics offers to gauge the impacts of regulatory sandboxes and innovation hubs for FinTech in the three Baltic states. Our comparative analysis indicates that in Lithuania and Latvia, FinTech regulatory sandboxes have not lived up to the praise they have received in the literature. In contrast, the innovation hubs for FinTechs in all three countries have offered wide-ranging benefits for the regulators and FinTech companies.
      PubDate: 2024-12-20
       
  • The regulation of repugnant goods and the limits of the
           Alchian–Allen effect

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      Abstract: We argue in this article that constant-quality models like the one used to derive the Alchian–Allen effect are of very limited use in the analysis of the regulation of repugnant goods (morally contested goods ranging from human organs to sex work, pornography, and surrogate motherhood). The Alchian–Allen effect has often been applied in the literature on the regulation of repugnant goods, for instance to suggest that a common unit cost imposed on alcoholic drinks will lead the consumer to substitute less potent alcoholic drinks for more potent alcoholic drinks. Various authors have suggested that this effect is so broadly relevant that we should speak of an iron law of prohibition: “the harder the enforcement, the harder the drugs.” We demonstrate that the Alchian–Allen effect has a narrow domain of validity, does not always suggest that regulation has adverse effects, and its predicted effects depend strongly on the goods selected for analysis. Moreover, real-world regulations do not impose a common unit cost. Therefore, the Alchian–Allen effect is not helpful to analyze the regulation of repugnant goods. We further highlight the relevance of Barzel’s work on the incompleteness of regulation, and the importance of quality adjustments in response to regulation.
      PubDate: 2024-12-09
       
  • Punitive attitudes toward cartels: evidence from an experimental study

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      Abstract: This paper investigates the determinants of punitive attitude toward cartels and documents the factors underlying the support for harsher sanctions against these anticompetitive practices. The responses are collected in an experimental design in which participants are exposed to various levels of cartel-type agreement costs. This experimental manipulation allows us to highlight the fact that individuals are more punitive when they are victims of cartels that reduce their earnings. In addition, punitiveness increases in the number of cartels experienced. Overall, punitive attitudes toward cartels are influenced by socio-demographic variables such as age and education level. Being a man is also associated with higher punitiveness. Last, the perceived seriousness of cartels and cartel awareness, are associated with higher punitive attitudes.
      PubDate: 2024-11-29
       
  • The adverse effect of trial duration on the use of plea bargaining and
           penal orders in Italy

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      Abstract: The average duration of first-instance criminal trials has steadily increased in Italy over the last 20 years. Over the same period, the use of both plea bargaining and penal orders has steadily decreased. This situation contradicts the predictions of the economic models of plea bargaining since longer trials, by imposing higher costs on both prosecutors and defendants, should result in a greater use of trial-avoiding procedures. The phenomenon can be explained by the unique regulation of the Italian statute of limitations: if trials last longer than a certain time threshold, defendants must be acquitted, regardless of the evidence collected against them. Hence, longer trials reduce defendants’ incentives towards the use of trial-avoiding procedures that result in a criminal conviction. In an instrumental variable analysis on a panel of 140 first-instance judicial districts over the period 2005–2021 I find that longer first-instance trials decrease the use of both plea bargaining and penal orders in Italy. The results of the analysis call for a reform of the Italian statute of limitations, considering its perverse effect on defendants’ incentives.
      PubDate: 2024-11-28
       
  • Clawback enforcement, executive pay, and accounting manipulation

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      Abstract: Clawback provisions entitle shareholders to recover previously-awarded compensation from managers involved in accounting manipulation or misconduct. In a principal-agent model, we show that strong clawback enf...
      PubDate: 2024-04-24
       
  • Accounting practitioners and small business clients’ tax compliance:
           evidence from the survey of Serbian accountants

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      Abstract: Using a representative sample of 391 Serbian accounting practitioners, we explored the association between their perceptions, attitudes, and characteristics and the tax compliance of their small business clien...
      PubDate: 2024-03-11
       
  • The auditing game: the dark side of the private provision of a public good

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      Abstract: The aim of auditing is to protect active and potential investors from accounting fraud. Nevertheless, as many auditing scandals have demonstrated, auditing has a dark side. Correct auditing is a public good pr...
      PubDate: 2023-11-16
       
  • Controlling for fixed effects in studies of income underreporting

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      Abstract: The expenditure method of Pissarides and Weber (J Public Econ 39(1):17–32, 1989) shows how one backs out measure of income underreporting by the self-employed by using food consumption as trace of true income....
      PubDate: 2023-06-09
       
 
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  Subjects -> ARCHAEOLOGY (Total: 300 journals)
Showing 1 - 57 of 57 Journals sorted by number of followers
Cambridge Archaeological Journal     Hybrid Journal   (Followers: 109)
Ethnos: Journal of Anthropology     Hybrid Journal   (Followers: 106)
Journal of Archaeological Science     Hybrid Journal   (Followers: 81)
European Journal of Archaeology     Hybrid Journal   (Followers: 77)
Journal of Anthropological Archaeology     Hybrid Journal   (Followers: 76)
American Journal of Archaeology     Partially Free   (Followers: 75)
World Archaeology     Hybrid Journal   (Followers: 65)
Acta Archaeologica     Hybrid Journal   (Followers: 63)
Journal of Archaeological Method and Theory     Hybrid Journal   (Followers: 58)
Oxford Journal of Archaeology     Hybrid Journal   (Followers: 58)
Journal of Archaeological Research     Hybrid Journal   (Followers: 57)
Bryn Mawr Classical Review     Open Access   (Followers: 56)
European Journal of Law and Economics     Hybrid Journal   (Followers: 53)
Antiquity     Hybrid Journal   (Followers: 50)
Journal of Social Archaeology     Hybrid Journal   (Followers: 47)
Environmental Archaeology     Hybrid Journal   (Followers: 41)
International Journal of Historical Archaeology     Hybrid Journal   (Followers: 41)
Medieval Archaeology     Hybrid Journal   (Followers: 41)
Archaeometry     Hybrid Journal   (Followers: 38)
Journal of Field Archaeology     Hybrid Journal   (Followers: 38)
Journal of World Prehistory     Hybrid Journal   (Followers: 37)
Journal of Quaternary Science     Hybrid Journal   (Followers: 36)
Journal of Mediterranean Archaeology     Hybrid Journal   (Followers: 33)
Journal of Near Eastern Studies     Full-text available via subscription   (Followers: 32)
Journal of African History     Hybrid Journal   (Followers: 32)
Journal of Ancient History and Archaeology     Open Access   (Followers: 32)
Archaeological Dialogues     Hybrid Journal   (Followers: 30)
Studies in Mediterranean Antiquity and Classics     Open Access   (Followers: 30)
Journal of Archaeological Science : Reports     Hybrid Journal   (Followers: 28)
Ancient Near Eastern Studies     Full-text available via subscription   (Followers: 27)
Archaeology, Ethnology and Anthropology of Eurasia     Hybrid Journal   (Followers: 26)
Journal of Roman Archaeology     Hybrid Journal   (Followers: 26)
Archaeological and Anthropological Sciences     Hybrid Journal   (Followers: 24)
Acta Antiqua     Full-text available via subscription   (Followers: 23, SJR: 0.1, CiteScore: 0)
Ancient Society     Full-text available via subscription   (Followers: 23)
International Journal of Nautical Archaeology     Hybrid Journal   (Followers: 23)
Economic Anthropology     Full-text available via subscription   (Followers: 22)
Landscapes     Hybrid Journal   (Followers: 21)
Nottingham Medieval Studies     Full-text available via subscription   (Followers: 21)
Annual of the British School at Athens     Full-text available via subscription   (Followers: 21)
Journal of Maritime Archaeology     Hybrid Journal   (Followers: 20)
Anthropology & Archeology of Eurasia     Hybrid Journal   (Followers: 19)
Geoarchaeology: an International Journal     Hybrid Journal   (Followers: 19)
Industrial Archaeology Review     Hybrid Journal   (Followers: 18)
Journal of the British Archaeological Association     Hybrid Journal   (Followers: 18)
African Archaeological Review     Hybrid Journal   (Followers: 17)
Papers of the British School at Rome     Full-text available via subscription   (Followers: 17)
Post-Medieval Archaeology     Hybrid Journal   (Followers: 16)
Internet Archaeology     Open Access   (Followers: 16)
Continuity and Change     Hybrid Journal   (Followers: 15)
Archaeological Prospection     Hybrid Journal   (Followers: 14)
Journal of Conflict Archaeology     Hybrid Journal   (Followers: 14)
Archaeology in Oceania     Hybrid Journal   (Followers: 14)
Archeological Papers of The American Anthropological Association     Hybrid Journal   (Followers: 14)
Asian Perspectives     Full-text available via subscription   (Followers: 14)
Britannia     Full-text available via subscription   (Followers: 14)
Digital Applications in Archaeology and Cultural Heritage     Hybrid Journal   (Followers: 14)
Archaeologies     Hybrid Journal   (Followers: 13)
International Journal of Cultural Property     Full-text available via subscription   (Followers: 13)
Norwegian Archaeological Review     Hybrid Journal   (Followers: 13)
Public Archaeology     Hybrid Journal   (Followers: 13)
Radiocarbon     Hybrid Journal   (Followers: 13)
Archaeological Journal     Hybrid Journal   (Followers: 13)
Ethnoarchaeology : Journal of Archaeological, Ethnographic, and Experimental Studies     Hybrid Journal   (Followers: 13)
Australian Archaeology     Hybrid Journal   (Followers: 12)
Arabian Archaeology and Epigraphy     Hybrid Journal   (Followers: 11)
Palestine Exploration Quarterly     Hybrid Journal   (Followers: 11)
Ancient History : Resources for Teachers     Full-text available via subscription   (Followers: 11)
Anatolica     Full-text available via subscription   (Followers: 10)
Antiquaries Journal, The     Full-text available via subscription   (Followers: 10)
ArcheoSciences     Open Access   (Followers: 10)
Journal of Eastern Mediterranean Archaeology & Heritage Studies     Full-text available via subscription   (Followers: 10)
Journal of Inner Asian Art and Archaeology     Full-text available via subscription   (Followers: 9)
Scottish Archaeological Journal     Hybrid Journal   (Followers: 9)
Journal of Wetland Archaeology     Full-text available via subscription   (Followers: 9)
Journal of Neolithic Archaeology     Open Access   (Followers: 9)
Paléo     Open Access   (Followers: 8)
Australasian Historical Archaeology     Full-text available via subscription   (Followers: 8)
Proceedings of the Prehistoric Society     Hybrid Journal   (Followers: 8)
Mélanges de l’École française de Rome - Moyen Âge     Open Access   (Followers: 8)
Journal of Community Archaeology & Heritage     Hybrid Journal   (Followers: 8)
Acta Archaeologica Academiae Scientiarum Hungaricae     Full-text available via subscription   (Followers: 7, SJR: 0.139, CiteScore: 0)
Iranica Antiqua     Full-text available via subscription   (Followers: 7)
Journal of Island and Coastal Archaeology     Hybrid Journal   (Followers: 7)
Conservation and Management of Archaeological Sites     Hybrid Journal   (Followers: 7)
Tel Aviv : Journal of the Institute of Archaeology of Tel Aviv University     Hybrid Journal   (Followers: 7)
Azania: Archaeological Research in Africa     Hybrid Journal   (Followers: 7)
ArcheoArte. Rivista Elettronica di Archeologia e Arte     Open Access   (Followers: 7)
Archaeological Reports     Full-text available via subscription   (Followers: 7)
International Journal of Heritage in the Digital Era     Full-text available via subscription   (Followers: 7)
Ancient West & East     Full-text available via subscription   (Followers: 7)
North American Archaeologist     Full-text available via subscription   (Followers: 6)
Bulletin du centre d’études médiévales d’Auxerre     Open Access   (Followers: 6)
Time and Mind     Hybrid Journal   (Followers: 6)
Antiquite Tardive     Full-text available via subscription   (Followers: 6)
Levant     Hybrid Journal   (Followers: 6)
Rock Art Research: The Journal of the Australian Rock Art Research Association (AURA)     Full-text available via subscription   (Followers: 6)
Heritage Science     Open Access   (Followers: 6)
Annuaire du Collège de France     Open Access   (Followers: 6)
Archaeological Research in Asia     Hybrid Journal   (Followers: 6)
Archaeological Discovery     Open Access   (Followers: 6)
Yorkshire Archaeological Journal     Hybrid Journal   (Followers: 5)
Archeomatica     Open Access   (Followers: 5)
Science and Technology of Archaeological Research     Open Access   (Followers: 5)
Archaeofauna     Open Access   (Followers: 5)
Afrique : Archéologie & Arts     Open Access   (Followers: 5)
Exchange     Hybrid Journal   (Followers: 4)
Hortus Artium Medievalium     Full-text available via subscription   (Followers: 4)
Liber Annuus     Full-text available via subscription   (Followers: 4)
Antipoda : Revista de Antropología y Arqueología     Open Access   (Followers: 4)
Hispania Epigraphica     Open Access   (Followers: 4)
The Journal of the Australasian Institute for Maritime Archaeology     Full-text available via subscription   (Followers: 4)
Northeast Historical Archaeology     Open Access   (Followers: 4)
California Archaeology     Hybrid Journal   (Followers: 4)
Lithic Technology     Hybrid Journal   (Followers: 4)
BABesch - Bulletin Antieke Beschaving     Full-text available via subscription   (Followers: 3)
Quaternaire     Open Access   (Followers: 3)
Revue archéologique de l'Est     Open Access   (Followers: 3)
International Journal of Speleology     Open Access   (Followers: 3)
Artefact : the journal of the Archaeological and Anthropological Society of Victoria     Full-text available via subscription   (Followers: 3)
AntropoWebzin     Open Access   (Followers: 3)
Dotawo : A Journal of Nubian Studies     Open Access   (Followers: 3)
Proceedings of the Danish Institute at Athens     Open Access   (Followers: 3)
Iraq     Full-text available via subscription   (Followers: 3)
Canadian Zooarchaeology / Zooarchéologie canadienne     Open Access   (Followers: 3)
Cartagine. Studi e Ricerche     Open Access   (Followers: 3)
Historical Archaeology     Hybrid Journal   (Followers: 3)
Viking : Norsk arkeologisk årbok     Open Access   (Followers: 3)
Die Welt des Orients     Hybrid Journal   (Followers: 3)
Theoretical Roman Archaeology Journal     Open Access   (Followers: 3)
AP : Online Journal in Public Archaeology     Open Access   (Followers: 3)
Acta ad archaeologiam et artium historiam pertinentia     Open Access   (Followers: 3)
Karthago     Full-text available via subscription   (Followers: 2)
Revue d'Égyptologie     Full-text available via subscription   (Followers: 2)
International Journal for the History of Engineering and Technology     Hybrid Journal   (Followers: 2)
Estudios Atacameños     Open Access   (Followers: 2)
Revue Archéologique de l’Ouest     Open Access   (Followers: 2)
Trabajos de Prehistoria     Open Access   (Followers: 2)
Complutum     Open Access   (Followers: 2)
Journal of Glacial Archaeology     Full-text available via subscription   (Followers: 2)
Midcontinental Journal of Archaeology     Hybrid Journal   (Followers: 2)
Ñawpa Pacha : Journal of Andean Archaeology     Hybrid Journal   (Followers: 2)
PaleoAmerica : A Journal of Early Human Migration and Dispersal     Hybrid Journal   (Followers: 2)
Southeastern Archaeology     Hybrid Journal   (Followers: 2)
Virtual Archaeology Review     Open Access   (Followers: 2)
Palaeoindian Archaeology     Open Access   (Followers: 2)
Les Cahiers de l’École du Louvre     Open Access   (Followers: 2)
Eastern Christian Art     Full-text available via subscription   (Followers: 2)
Archaeologiai Értesitö     Full-text available via subscription   (Followers: 1, SJR: 0.112, CiteScore: 0)
Geochronometria     Open Access   (Followers: 1)
Revue archéologique du Centre de la France     Open Access   (Followers: 1)
Préhistoires méditerranéennes     Open Access   (Followers: 1)
Australian Cane Grower     Full-text available via subscription   (Followers: 1)
Boletín del Museo Chileno de Arte Precolombino     Open Access   (Followers: 1)
Memorias. Revista Digital de Historia y Arqueologia desde el Caribe     Open Access   (Followers: 1)
Archivo Español de Arqueología     Open Access   (Followers: 1)
Revista del Museo de Antropología     Open Access   (Followers: 1)
Chronique des activités archéologiques de l'École française de Rome     Open Access   (Followers: 1)
Revue d’Alsace     Open Access   (Followers: 1)
SAGVNTVM. Papeles del Laboratorio de Arqueología de Valencia     Open Access   (Followers: 1)
Revue d'Histoire des Textes     Full-text available via subscription   (Followers: 1)
Les Nouvelles de l'archéologie     Open Access   (Followers: 1)
La zaranda de ideas     Open Access   (Followers: 1)
Cuadernos de Prehistoria y Arqueología     Open Access   (Followers: 1)
Siècles     Open Access   (Followers: 1)
Archäologische Informationen     Open Access   (Followers: 1)
Layers. Archeologia Territorio Contesti     Open Access   (Followers: 1)
Florentia Iliberritana     Open Access   (Followers: 1)
Restauro Archeologico     Open Access   (Followers: 1)
Semitica : Revue publiée par l'Institut d'études sémitiques du Collège de France     Full-text available via subscription   (Followers: 1)
Anadolu Araştırmaları / Anatolian Research     Open Access   (Followers: 1)
Kentron     Open Access   (Followers: 1)
Gallia : Archéologie des Gaules     Open Access   (Followers: 1)
Bulletin de l'Institut français d'archéologie orientale     Open Access   (Followers: 1)
Primitive Tider     Open Access   (Followers: 1)
ISIMU. Revista sobre Oriente Próximo y Egipto en la Antigüedad     Open Access  
Patrimoines du Sud     Open Access  
Archaeologia Lituana     Open Access  
Veleia     Open Access  
Anatolia Antiqua : Revue internationale d’archéologie anatolienne     Full-text available via subscription  
Revista Otarq : Otras arqueologías     Open Access  
Gallia Préhistoire     Open Access  
SPAFA Journal     Open Access  
Arqueología y Territorio Medieval     Open Access  
Lucentum : Anales de la Universidad de Alicante. Prehistoria, Arqueología e Historia Antigua     Open Access  
Boletín de Arqueología Experimental     Open Access  
Conimbriga     Open Access  
Cuadernos de Arqueología de la Universidad de Navarra     Open Access  
Arqueología     Open Access  
SAGVNTVM Extra     Open Access  
ROMVLA     Open Access  
SCIRES-IT : SCIentific RESearch and Information Technology     Open Access  
The Midden     Open Access  
Balcanica Posnaniensia Acta et studia     Open Access  
Revista Atlántica-Mediterránea de Prehistoria y Arqueología Social     Open Access  
Journal of African Diaspora Archaeology and Heritage     Hybrid Journal  
Revista Memorare     Open Access  
Scripta Ethnologica     Open Access  
Transfers     Full-text available via subscription  
LANX: Rivista della Scuola di Specializzazione in Archeologia     Open Access  

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School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


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