Results 41 to 50 of about 3,122 (239)

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Tax Amnesty and Earnings Management: An Initial Evidence

open access: yesJurnal Dinamika Akuntansi, 2019
The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in ...
Ira Geraldina, Rania Jasmine
doaj   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Defining Reconciliation Studies: Theoretical and Practical Dimensions

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT Reconciliation studies (RS) has become increasingly influential in understanding alternative views to ending conflict and dealing with the aftermath. As a discipline or field, however, it is not well defined. The actual usefulness of reconciliation (as a concept), or of RS (as a discipline), is debated, and due to its growing usage, it is ...
Colleen Alena O’Brien
wiley   +1 more source

Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange)

open access: yesJurnal Dinamika Akuntansi, 2019
This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable.
Zati Rizka Fadhila, Rr Sri Handayani
doaj   +1 more source

Collective Grievance Promotes Collective Action and Aggressive Intergroup Inclinations Through Dehumanization Among Conservative Members of Dominant Groups

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT Previous research has focused on disadvantaged groups seeking social change, overlooking how dominant groups mobilize to preserve the status quo. Across three studies (two correlational, one experimental), we explored how collective grievance—the feeling of being or having been collectively wronged by an outgroup—drives system‐preserving ...
Beatriz Alba, Alexandra Vázquez
wiley   +1 more source

I limiti all’amnistia nel sistema penale italiano [PDF]

open access: yesDemocrazia e Diritti Sociali, 2018
Issues regarding the main characteristics of amnesty in the Italian legal system are analysed with specific reference to the relationship between amnesty and the purposes of punishment.
Massimo Luigi Ferrante
doaj  

Tax amnesty dan Implementasinya

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016
The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Tax amnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984, never failed to increase the acceptance of the State.
I Nyoman Putra Yasa   +1 more
doaj   +1 more source

From Parallel Provision to Health System Integration: Exploring the Trajectory and Contextual Drivers of the Healthcare Response for Refugees in Six Low‐ and Middle‐Income Countries

open access: yesThe International Journal of Health Planning and Management, EarlyView.
ABSTRACT Rising numbers of refugees, prolonged displacement and reduced funding have led to challenges in terms of how to address their healthcare needs, with different approaches taken, ranging from parallel mechanisms to arrangements that are integrated (to different extents) within the national health system. Increasingly, global frameworks call for
Maria Paola Bertone   +13 more
wiley   +1 more source

The Investigation of Taxpayer Compliance in Tax Amnesty

open access: yesAkrual: Jurnal Akuntansi, 2019
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants.
Erlina Diamastuti   +1 more
doaj   +1 more source

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