Results 81 to 90 of about 304,339 (309)
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Long-Run Impacts of Inflation Tax with Endogenous Capital Depreciation [PDF]
This paper examines the long-run impact of inflation tax in the context of a generalized Ak growth model in which the rate of capital depreciation is endogenously determined.
Kazuo Mino, Seiya Fujisaki
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Fixed capital reproduction as the basis for the technological potential of enterprises in modern economy [PDF]
Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право»Introduction. Reproduction of fixed capital is a key element determining the technological potential of enterprises in modern economy. The purpose of the work is to identify the place of fixed capital in the formation and increase of the technological ...
Alpidovskaya, Marina L. +1 more
doaj +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
The paper revisits Harper, Berndt and Wood (1989) and calculates Canadian reproducible capital services aggregates under alternative assumptions about the form of depreciation, the opportunity cost of capital and the treatment of capital gains.
W. Erwin Diewert
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Legal measures to ensure fair distribution of income for sustainable development of Ukraine
Bulletin of Kharkiv National University of Internal AffairsThe article examines the relationship between income distribution and the socio-economic development of the state. It is established that traditional methods of income distribution do not provide for sustainable development and do not correspond to the ...
S. S. Pyroha
doaj +1 more source
Cognitive Decline on the Bench: A Text Analysis of the Opinions of Justice Stephen Field
Behavioral Sciences &the Law, EarlyView.ABSTRACT This paper uses text analysis to understand how cognitive decline affected the opinion writing of Justice Stephen Field over the course of his career. Justice Field is used as a case study because of his lengthy tenure, the fact he did not have law clerks to write opinions for him, and because it is widely known he was senile for the last part
Mikel A. Norris
wiley +1 more source
Investment Incentives and the Discounting of Depreciation Allowances [PDF]
This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory suggests that depreciation tax shields should be discounted at the after tax riskless rates.
Lawrence H. Summers
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The Career Development Quarterly, EarlyView.ABSTRACT Drawing on the social cognitive model of career self‐management, the present study examines the relationships among decisional support, learning experiences (i.e., mastery experiences, verbal persuasion, vicarious learning, positive emotions, and negative emotions), self‐efficacy, and outcome expectations in relation to career exploration and ...
Ersoy Carkit
wiley +1 more source
Trading and the Tax Shelter Value of Depreciable Real Estate [PDF]
For well-diversified investors in depreciable real estate, the trading decision may be made with the sole objective of maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a dynamic ...
David C. Ling, Patric H. Hendershott
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