Results 101 to 110 of about 148,677 (292)

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

A Review of Fiscal Incentives for Exports in the Philippines [PDF]

open access: yes
Stimulated by the success of the East Asian dragons, commitment on the design and administration of export promotion policies have been renewed. Against the backdrop of protection structure, the first-best solution to the problem is the complete overhaul
Manasan, Rosario G.
core  

VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU

open access: yesФинансы: теория и практика
The relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading ...
A. A. Artemiev, E. Yu. Sidorova
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Customs Valuation in India: Identifying Trade Facilitation related Concerns [PDF]

open access: yes
India has introduced several trade facilitation related measures in the last couple of years. The pro-active strategy adopted by the Central Board of Excise and Customs (CBEC) has helped in introducing several policy measures which have not only ...
Sachin Chaturvedi
core  

Doing Business in the Czech Republic [PDF]

open access: yes, 2012
[Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to ...
Baker & McKenzie
core   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Tax system and tax reforms in India [PDF]

open access: yes
This paper is part of a wider research on South-East Asia countries' taxation carried on under the supervision of. V. Tanzi. India is a federal republic and a big, highly populated and poor country, which however since some years has entered the catching
Bernardi, Luigi, Fraschini, Angela
core  

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