Results 71 to 80 of about 50,617 (255)

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

The Ralph Report Depreciation Proposals and Investment Neutrality. [PDF]

open access: yes
The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax ...
Benge, M.
core  

Supply Chain Innovations for Food Waste and Loss: Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste and loss (FWL) remains a critical challenge across food supply chains (SCs) globally, with approximately one‐third of all food produced for human consumption discarded or lost each year. This study systematically reviews how supply chain innovation (SCI) can mitigate FWL.
Ilias Vlachos
wiley   +1 more source

R&D Depreciation Rates in the 2007 R&D Satellite Account [PDF]

open access: yes
This paper is part of a series that provides the details behind the Bureau of Economic Analysis’s (BEA) satellite account on research and development (R&D) activity. In the current work, the focus is on industry-specific depreciation rates for business R&
Charles Ian Mead
core  

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

Depreciation in the Electric Vehicle Transition: Sustainability of the Second-Hand Electric Vehicle Market

open access: yesVehicles
Electric vehicles (EVs) are revolutionizing road transport. They represented the most reliable and realistic option to decarbonize road transport in the last 10 years and look to be holding a promising future.
Patil Gautam   +4 more
doaj   +1 more source

Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
The subject of this article is an analysis of legal regulations on the tax base in a real estate tax for non-building structures in the situation of making only a balance sheet depreciation of fixed assets that are non-building structures and ...
Paweł Majka
doaj   +1 more source

A proposal to estimate human capital depreciation: some evidence for Spain [PDF]

open access: yes
This article formulates an empirical model for salary determination, which permits the identification of the depreciation rate of the stock of professional qualifications. The analysis is implemented using the 1994 European Community Household Panel data
José de Hevia   +3 more
core  

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala   +5 more
wiley   +1 more source

Returns to Education and Human Capital Depreciation in Spain. [PDF]

open access: yes
The main objective of the present paper is to analise the differences in returns to education and rates of human capital depreciation between regions in Spain, during the period 1995-2002. To this end, the theoretical framework proposed by Raymond & Roig
Ines P. Murillo
core  

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