Since 2013, mortgage advisory has become an independent profession in the Netherlands. Initially working for mortgage providers, the newly nonpartisan advisers now work for standard advisory fees, thereby reducing conflicts of interest. In this article, I provide an ethical analysis of the different …

On 12 November 2021, the European Commission (‘EC’) published a consultation document on strengthening the quality of corporate reporting and its enforcement by addressing shortcomings in the underlying ecosystem. The duties of this EC initiative include examining the role that internal controls can …

What is the agorà? Reading the Oxford English Dictionary definition, we find written «in ancient Greece, an open space used for markets and public gatherings». This definition is arguably precise. Contemporaries might think it is a simple marketplace, but this is an insufficient definition that does …

Background: Parents of children with profound intellectual and multiple disabilities (PIMD) have extensive care duties. This study describes the phenomenon “parenting a child with PIMD.” Method: We conducted in-depth interviews with 25 Dutch parents. A reflective lifeworld research. Findings: The …

Meet the club-goer. Today he woke up thinking that, compared to the typical weight of his miseries, the day feels quite light. Upon waking up, he suddenly decided to go to the club tonight. Prior to this happening, he makes a pact with himself to do his duties: deliver to society and eat his meals. Perhaps …

The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The …

Senior co-housing communities offer an in-between solution for older people who do not want to live in an institutional setting but prefer the company of their age peers. Residents of co-housing communities live in their own apartments but undertake activities together and support one another. This paper …

The European Union (EU) and the United States of America (US) are currently negotiating the Transatlantic Trade and Investment Partnership (TTIP). TTIP was launched in 2013. TTIP aims at developing trade rules under investment protection that encompasses arbitration as the method to resolve disputes …

Temporary parental absence is not unique to military families; various jobs in different industries involve work-related travel. Parental separation as a result of military deployment, however, differs from regular business travel, because it involves the risk that military personnel may be injured, …

Marital separation is ranked among the events that produce high levels of stress in families and couples. Military deployments cause temporary separations and require adjustments from all those involved, before, during, and after the separation, and often with few formal resources to prepare one’s self …