Results 71 to 80 of about 21,187 (260)
Local and spa fee on the example of Kujawsko-pomorskie municipalities
Prawo Budżetowe Państwa i Samorządu, 2016 The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
doaj +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Canadian Journal of Learning and TechnologyWelcome to Volume 50, Issue 1, of The Canadian Journal of Learning and Technology (CJLT). CJLT is a decades-old peer-reviewed journal that invites English or French submissions on the research and practice of education, technology, and learning.
Martha Cleveland-Innes
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Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
Retrospective or Prospective Reimbursement Systems: Evaluating the Efficiency of the Global Payment System in Public Hospitals in Bushehr Province [PDF]
Iranian South Medical JournalBackground: Reimbursement systems play an important role in controlling costs and improving hospital efficiency. This study aimed to compare the billing costs of procedures subject to global tariffs with the notified tariffs for the same procedures to ...
Habib Omranikhoo +3 more
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Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
IRRIGATION WATER PRICING AND COST RECUPERATION FOR SUSTAINABILITY OF IRRIGATION PROJECTS IN NYANYADZI, ZIMBABWE [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2013 Water pricing and recuperation of the costs of irrigation investment have been litigious issues for many decades in the dry area of Nyanyadzi because the community view irrigation as a development expenditure, financed by donors and the government for ...
Ephraim Chifamba +2 more
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Exploring Sustainable Growth: Eco‐Innovation Among Small and Medium‐Sized Enterprises
Business Strategy and the Environment, EarlyView.ABSTRACT We examined how small and medium‐sized enterprises (SMEs) in the aerospace industry developed capabilities for eco‐innovation, specifically SMEs enrolled in a green transition mentorship programme. To this end, we conducted multiple case studies over 2 years (August 2022 to November 2024) to gather data through semi‐structured interviews with ...
Coralie Gagné +5 more
wiley +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source