Results 151 to 160 of about 3,401,996 (287)

Equity in health financing in China: a national financing and benefit incidence analysis, 2013-2023. [PDF]

Lancet Reg Health West Pac
Chen T, Zhan P, Fu H.
europepmc   +1 more source

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

Direct and Indirect Taxes in Pollution Dynamics [PDF]

Analyzing the universe of federal environmental regulations in the U.S., we construct a measure of regulations—direct taxes on pollution. Analyzing the universe of firms’ investor disclosures, we construct a measure of material environmental concerns ...
Wu, Xi, Smirnyagin, Vladimir, Tsyvinski, Aleh   +2 more
core  

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Schreiber, Ulrich, Overesch, Michael
core  

Evaluating the Fiscal Burden of Essential Thrombocythemia in Sweden Through Application of a Government Perspective. [PDF]

Clinicoecon Outcomes Res
Copeland C, Connolly MP, Khurana V, Ottosson S, Kim I, Salomonsson S.   +5 more
europepmc   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Harmonisation of direct taxes in the European Union

, 2012
This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further development of the harmonization of direct taxes.
Ženatová, Eva
core  

Spirit-based ready-to-drink cocktails and public health law: modernization without deregulation. [PDF]

Health Aff Sch
Yang YT.
europepmc   +1 more source

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

Business 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, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source