Results 61 to 70 of about 2,068 (287)

Multilingualism, Divergent Authentic Versions of a Legal Rule and Legitimate Expectations Of Individuals

open access: yesStudies in Logic, Grammar and Rhetoric, 2016
The paper argues that the multilingualism of the EU legal order should be viewed from the point of view of the right of individuals to acquaint themselves with the their rights and duties under EU law in the official language of their Member State.
Mańko Rafał
doaj   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall   +2 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

TAX REVENUE AND EDUCATION INFRASTRUCTURAL DEVELOPMENT IN NIGERIA [PDF]

open access: yesOradea Journal of Business and Economics
The study examines the effect of tax revenues on education infrastructural development in Nigeria. Tax revenue may be the mainstay of Nigeria’s economy as countries have continually drifted towards a cleaner and friendlier environment.
Ernest Oshodin, Osasu Obaretin
doaj   +1 more source

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework [PDF]

open access: yes, 2019
The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market ...
Briganti, Federica <1991>
core   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

Tax administration in terms of customs administration

open access: yes, 2013
Cílem této bakalářské práce je přiblížení problematiky daní v celní správě. Správa daní v České republice se řídí zákonem č. 280/2009 Sb., tedy daňovým řádem. Celní orgány mají řadu kompetencí.
Kohoutek, Miroslav
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

The Fiscal Effects of Tariff Reduction in the Caribbean Community [PDF]

open access: yes
This paper explores the fiscal effects of tariff reduction for the Caribbean Community.The paper concludes that Caribbean countries are likely to experience short-run revenue shortfall as a consequence of trade liberalization.
Amos Peters
core  

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