Results 161 to 170 of about 149,633 (329)

Fiscal Policy in the Slovak Republic [PDF]

open access: yes
On 1st January 1993, the independent Slovak Republic (SR) began to exist. During 1993 a democratic political system was created. It is a parliamentary democracy with a president at its head. The functions of the president were created and instituted, the
Stefan Adamec
core  

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Alcohol taxes, tax revenues and the Single European Market [PDF]

open access: yes
This paper addresses the issue of whether tax revenue from alcohol lost through cross-border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol. We use data from the Family Expenditure Survey
Ian Crawford, Sarah Tanner
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

The trade of illicit cigarettes in Ghana: Insights from a policy synthesis and qualitative study. [PDF]

open access: yesTob Prev Cessat
Singh A   +8 more
europepmc   +1 more source

Scaling up food pricing policies in the Pacific: a guide to action. [PDF]

open access: yesBMJ Glob Health, 2023
Reeve E   +6 more
europepmc   +1 more source

International Relevancy of Tax Return in Indonesian Tourists Context, International Duty Free Facility, and Regulation of Indonesian Customs Duty on Tax Payment and Return Systems

open access: yesProceedings of the International Conference on Creative Economics, Tourism and Information Management, 2019
Surya Ningsih   +4 more
openaire   +1 more source

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