Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]
World Dev PerspectOcchiali G, Okello O.
europepmc +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Common Consolidated Corporate Tax Base (Ccctb) In the Theory of Corporate Finance [PDF]
International Journal of Accounting and Taxation, 2016 openaire +1 more source
The common consolidated corporate tax base – a chance for Polish enterprises
Torun Business Review, 2012 The aim of this paper is to present CCCTB system in the aspect of a necessity for a complex reform of tax law in order to enhance competitiveness of Polish enterprises. The concept proves to be a chance for a new standard in the Polish tax system and the improvement of the income tax.
openaire +1 more source
The Three Musketeers of Coevolutionary Circular Design
Business Strategy and the Environment, EarlyView.ABSTRACT The transition from a linear to a circular economy necessitates systemic changes in product design, data sharing, and material flows. Applying a coevolutionary framework, this study shows how these three dimensions interact dynamically in circular economy transitions.
Katia Picaud‐Bello, Hervé Legenvre
wiley +1 more source
Stakeholder Perspectives of Implementation Barriers of Artificial Intelligence in Eye Care: A qualitative framework-based study. [PDF]
Ophthalmic Physiol OptNam J +5 more
europepmc +1 more source
Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel +3 more
wiley +1 more source
Circular Transformation in the Silk Sector: A Fuzzy Delphi–DEMATEL Analysis of Critical Factors
Business Strategy and the Environment, EarlyView.ABSTRACT The circular transformation in the silk industry is crucial for enhancing resource efficiency and minimizing waste. Despite growing interest in circularity within the textile sector, the silk industry remains underexplored. This study addresses this gap by systematically assessing the barriers and enablers influencing circular economy adoption
Rabia Hassan +3 more
wiley +1 more source
A Right-Wing Populist Turn in the Conservative Party of Canada? Continuities and Ruptures Under the Leadership of Pierre Poilievre (2022-2025). [PDF]
Can Rev SociolPeker E, Laxer E, Vivès R.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed +3 more
wiley +1 more source