Results 251 to 260 of about 1,688 (289)

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra, Michele Costagliola di Fiore, Adele Parmentola   +2 more
wiley   +1 more source

Investigating the dynamics of tax evasion and revenue leakage in somali customs. [PDF]

PLoS One
Nor MI, Mohamed AA.
europepmc   +1 more source

Promotion of Cardiovascular Health in Africa: The Alliance for Medical Research in Africa (AMedRA) Expert Panel. [PDF]

JACC Adv
Ka MM, Gaye ND, Ahadzi D, Baker-Smith CM, Ndao SCT, Wambugu V, Singh G, Gueye K, Seck D, Dia K, Allen NB, Ba A, Mboup WN, Yassine R, Guissé PM, Anne M, Aw F, Bèye SM, Diouf MT, Diaw M, Belkhadir J, Wone I, Kohen JE, Mbaye MN, Ngaide AA, Liyong EA, Sougou NM, Lalika M, Ale BM, Jaiteh L, Mekonnen D, Bukachi F, Lorenz T, Ntabadde K, Mampuya W, Houinato D, Kitara DL, Kane A, Seck SM, Fall IS, Tshilolo L, Samb A, Owolabi M, Diouf M, Lamptey R, Kengne AP, Maffia P, Clifford GD, Sattler ELP, Mboup MC, Jobe M, Gaye B.   +51 more
europepmc   +1 more source

New insights on immigration, fiscal policy and unemployment rate in EU countries - A quantile regression approach. [PDF]

Heliyon
Moridian A, Radulescu M, Kumar P, Radu MT, Mohammad J.   +4 more
europepmc   +1 more source

Stigma and silence: the menstrual taboo in Spain. [PDF]

Int J Equity Health
Sánchez López S, Barrington DJ, Poveda Bautista R, Moll López S.   +3 more
europepmc   +1 more source

Defining Optimal Nutrition Behaviors to Determine Benefit-Cost Ratio of Federal Nutrition Education Programs. [PDF]

Nutrients
Roe AJ, Leschewski A, Johnson S, Peutz J, Hansen K, Lee SG, Elvira J, Fitzgerald N.   +7 more
europepmc   +1 more source

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Double Taxation Avoidance Agreements

Springer Texts in Business and Economics, 2021
Taxation of productive factors involves balancing national against international considerations. National objectives concern revenue, allocative efficiency and equity effects of taxation. Tax systems have fundamental ramifications also on the volume and allocation of productive resources internationally because factor returns and underlying tax bases ...
Parthasarathi Shome, Shome Parthasarathi   +1 more
exaly   +2 more sources

From the Avoidance of Double Taxation to the Avoidance of Double Non-Taxation: The Changing Objectives of Tax Treaties

Bulletin for International Taxation, 2021
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
exaly   +2 more sources

The Avoidance of International Double Bank Taxation

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2015
The author discusses the means of avoiding double bank taxation in the Netherlands, under both domestic law and the agreement entered into with the United Kingdom for this purpose, as well as similar agreements between the United Kingdom on the one hand, and France and Germany on the other.
openaire   +1 more source