Results 161 to 170 of about 29,766 (313)

Coupling Water Purification and Carbon Sequestration at Various Spatial Scales From Supply and Demand Perspective

Land Degradation &Development, EarlyView.
ABSTRACT Balancing ecosystem‐service supply and demand is central to understanding both the natural and social dimensions of ecosystem services and to enhancing human well‐beings. Concurrently, collaborative efforts are underway to improve multiple ecosystem services, including the promotion of carbon neutrality and water purification (WP) within basin
Jing Cheng, Mingyang Ding, Zhenya Zhu, Xinping Luo, Xin Huang, Chunbo Huang   +5 more
wiley   +1 more source

Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax [PDF]

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent.
Annette Alstadsæter, Erik Fjaerli
core  

Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving

Nonprofit Management and Leadership, EarlyView.
ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton, Michelle Benson, Chao Guo, Daniel G. Neely, Tahmina Ahmed, Mohammad Maruf Hasan, Shujie Zhang   +6 more
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source

Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode

, 2011
Includes bibliographical references (leaves 54-55).Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC.
Lovely, Graham
core  

ESG Debt Issued by Regional Governments in Spain: Financing Sustainable Development or Usual Public Expenditure?

Sustainable Development, EarlyView.
ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes, Xavier Vence, Angeles Pereira   +2 more
wiley   +1 more source

Dividend cuts, firm profitability and financial characteristics

, 2004
This paper investigates the dividend decisions of firms in the UK reporting losses after sustained periods of profitability. It is found that loss-making firms are more likely to reduce dividends compared to firms that remain profitable, although a loss ...
ap Gwilym, Owain, Seaton, James, Thomas, Stephen   +2 more
core  

Moving on from the illusion of prevention towards effective prevention of psychosis. [PDF]

World Psychiatry
Murray RM.
europepmc   +1 more source

Sustainability and Corporate Performance in the Global South: The Influence of the Environmental Pillar and Institutional Quality

Sustainable Development, EarlyView.
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert, Tércio Pereira, Fernando Cesar Lenzi, Nicole Cristina Rodrigues   +3 more
wiley   +1 more source