Results 151 to 160 of about 2,727,360 (292)

SteuerLLM: local specialized large language model for German tax law analysis. [PDF]

Sci Rep
Wind S, Sopa J, Schmid L, Jackl Q, Kiefer S, Wu F, Mayr M, Köstler H, Wellein G, Maier A, Tayebi Arasteh S.   +10 more
europepmc   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]

A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman, Nirupama Rao, James Poterba   +2 more
core  

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber, Eda Zorkirişçi, Abdulkadir Aksoy, Zehra Çelik   +3 more
wiley   +1 more source

Power and entitlement: Addressing the structural drivers of food insecurity and malnutrition. [PDF]

PLOS Glob Public Health
Walls H, McKee M.
europepmc   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source

Commercial determinants of oral health in India: implications for research and policy- a perspective. [PDF]

Front Oral Health
Chilgod L, B R R, Mohan M, Ram A, Raveendran R, B M RK, Bhojani U.   +6 more
europepmc   +1 more source

From Informality to Green Development: How the Shadow Economy Affects Green Finance, Green Innovation, and Green Trade

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman, Muhammad Ibrahim Khan, Javed Hussain, Imran Ali Khan   +3 more
wiley   +1 more source

Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs. [PDF]

BMJ Glob Health
Reddy R, Hyman GY, Fabry S, Johnson WD, Tan HY, Macaya R, Abdullah NH, Gebremedhin LT, Park KB.   +8 more
europepmc   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

The political economy of novel food taxes and subsidies in India: insights from stakeholder interviews and a scoping review. [PDF]

Health Policy Plan
Summan A, Samria D, Dutta S, Laxminarayan R.   +3 more
europepmc   +1 more source