Results 121 to 130 of about 1,667,886 (256)

Operations Research‐Based Formalisation and Design of Sustainable Reverse Logistics for E‐Waste Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study demonstrates how a profitable, lean, and environmentally responsible e‐waste reverse logistics system can be designed using integrated Operations Research (OR) techniques. Addressing the growing urgency of responsible consumption (UN SDG 12) and the projected rise of the e‐waste sector to USD 137.60 billion by 2029, the research ...
Sheeba Pathak, Hajar Fatorachian
wiley   +1 more source

Double taxation conventions: treatment applicable to income of individuals

open access: yes, 2008
O objeto deste trabalho consiste no estudo do regime jurídico aplicável aos rendimentos de pessoas físicas nos tratados internacionais contra dupla tributação firmados pelo Brasil, tema ainda pouco explorado em nossa doutrina. Analisaremos cada um dos
Bellan, Daniel Vitor
core  

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]

open access: yes
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
core  

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed   +2 more
wiley   +1 more source

Ways of Using Double Taxation Conventions Through the Prism of the BEPS Plan

open access: yes
Ways of using conventions on the avoidance of double taxation through the prism of the BEPS (Base Erosion and Profit Shifting) plan were investigated. A comprehensive approach to the analysis of the implementation of BEPS in international tax conventions was formed, which allows to assess their effectiveness in modern conditions. Specific measures have
openaire   +1 more source

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