Results 101 to 110 of about 310,572 (293)

Fiscal reform and corporate governance in the Czech Republic [PDF]

open access: yes
The Czech Republic became a Member State of the European Union in May 2004. Under the EU legislation, prior to adopting the euro the Czech Republic must therefore be an EU Member State and must have fulfilled the Maastricht convergence criteria.
Szarowska, Irena
core   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

MACEDONIAN TAX LEGISLATION COPING WITH THE EU INTEGRATION: REFORMING PROCESSES

open access: yesIustinianus Primus Law Review
Four years before the Macedonian authorities submitted the request for membership in the European Union, they have started the process of tax harmonization with the EU law.
Aleksandra Maksimovska Stojkova   +1 more
doaj  

Status of harmonization of VAT in the European Union [PDF]

open access: yes
The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in ...
Szarowska, Irena
core   +1 more source

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

open access: yes, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra   +4 more
core  

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Employment and Working Conditions of Selected Types of Platform Work [PDF]

open access: yes, 2018
Platform work is a form of employment that uses an online platform to match the supply of and demand for paid labour. In Europe, platform work is still small in scale but is rapidly developing.
de Groen, Willem Pieter   +3 more
core   +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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Assessing the Fiscal Costs and Benefits of A8 Migration to the UK [PDF]

open access: yes, 2009
A8 immigrants who are eligible to receive state benefits are 60% less likely to claim for them than the native population -- and are 13% less likely to do so adjusting for demographics.
Caroline Halls   +2 more
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

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