Results 51 to 60 of about 302,538 (288)
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Simple and extended reproduction of fixed assets: a retrospective and current trends
Путеводитель предпринимателя, 2020 The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out.
N. L. Antonova, L. A. Antonov
doaj
Infrastructures, 2020 The Federal Highway Administration (FHWA) requires that states have less than 10% of the total deck area that is structurally deficient. It is a minimum risk benchmark for sustaining the National Highway System bridges.
O. Brian Oyegbile, Mi G. Chorzepa
doaj +1 more source
Capital Stock Depreciation, Tax Rules, and Composition of Aggregate Investment [PDF]
I estimate time varying aggregate capital stock depreciation rates for the post-war U.S. economy using capital-investment evolution equation along with the data on the annual net capital stock and corresponding quarterly gross investment series.
Daniel Levy
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Some questions in the application of tax regulations leasing
Путеводитель предпринимателя, 2020 В данной статье рассматриваются некоторые наиболее часто встречающиеся в практике проблематичные моменты налогового законодательства, которые присутствуют в ряде нормативных документах, применяемых на территории РФ при использовании лизинговой формы ...
R. V. Egorov, D. V. Ognev
doaj
The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries [PDF]
This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination ...
Chang Woon Nam, Doina Maria Radulescu
core
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION [PDF]
The perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the ...
Alice Tanta +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source