Results 111 to 120 of about 570 (253)

Publishing the History of Radical Science in a Time of Digital Capitalism

open access: yesBerichte zur Wissenschaftsgeschichte, EarlyView.
This paper investigates publishing as a practice in the history of science. It firstly provides an experiential account of building a DIY‐inspired publishing venue for collective, source‐based narration. The venue used the possibilities of digital publishing to apply, rather than simply refer to, a very striking aspect of radical science in the 1970s ...
Niki Rhyner
wiley   +1 more source

Implications of the Budget Deficit on the Labour Market in Romania [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2018
The budget deficit has now become a common phenomenon in many countries, amid a surge in public spending. In Romania, as well as in other developing or developed countries, this topic is one of the most difficult issues facing economic policy.
Cibotariu Irina-Stefana, Boghean Florin
doaj  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Fiscal Capacity

open access: yes, 2019
This chapter examines the notion of fiscal capacity – as a centralized budget, funded by own resources, to be spent in pursuance of strategic priorities – in the European Union (EU). The chapter explains that the EU’s Economic & Monetary Union (EMU) launched by the Treaty of Maastricht was asymmetry, as it lacked a fiscal capacity. The chapter analyses
openaire   +2 more sources

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

APPROACHES REGARDING THE TAX EVASION IN ROMANIA [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
In any economy, the main purpose of the tax system is to provide a solid and stable source of government revenue. On the other hand, a tax system should aim to enable the country's economic development and support disadvantaged groups.
POJAR DANIELA, DAVID DELIA
doaj  

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

ATAD (DIRECTIVE 2016/1164/EU) AND BEPS [PDF]

open access: yesChallenges of the Knowledge Society, 2018
In the latest tax competition between the European countries, and not just them (as we will see that this is happening at a global level), made the private companies to chose the best optimization plan for their businesses in all areas so choosing the ...
Ancuta-Larisa TOMA
doaj  

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