Results 61 to 70 of about 737 (173)

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

EL PERFIL DE CUMPLIMIENTO TRIBUTARIO EN EL PERÚ: PUESTA EN MARCHA, DESAFÍOS Y PERSPECTIVAS

Crónica Tributaria
En este artículo se explica cómo opera el Perfil de Cumplimiento Tributario y Aduanero en el Perú, su puesta en marcha, su impacto, sus desafíos, las perspectivas y las consecuencias en el segmento de contribuyentes comprendidos en la norma fiscal, así ...
Peña Rivera, José Antonio , Peñaranda Iglesias, Alan   +1 more
doaj   +3 more sources

Is free trade good for renewable resources? Brander and Taylor redux

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper generalizes the original Brander and Taylor model of open‐access renewable resource use and trade to address three common critiques. First, I introduce heterogeneity across agents in harvesting productivity to smooth out the model's extreme specialization patterns while maintaining its Ricardian structure and tractability. Second, I
M. Scott Taylor
wiley   +1 more source

The collective application of shorebird tracking data to conservation

Conservation Biology, EarlyView.
Abstract Addressing urgent conservation issues, such as the drastic declines of North American migratory birds, requires creative, evidence‐based, efficient, and collaborative approaches. The abundance of over 50% of monitored North American shorebird populations has declined by over 50% since 1980. To address these declines, we developed a partnership
Autumn‐Lynn Harrison, Candace Stenzel, Alexandra Anderson, Jessica Howell, Richard B. Lanctot, Marley Aikens, Joaquín Aldabe, Liam A. Berigan, Joël Bêty, Erik Blomberg, Juliana Bosi de Almeida, Andy J. Boyce, David W. Bradley, Stephen Brown, Jay Carlisle, Edward Cheskey, Katherine Christie, Sylvain Christin, Rob Clay, Ashley Dayer, Jill L. Deppe, Willow English, Scott A. Flemming, Olivier Gilg, Christine Gilroy, Susan Heath, Jason M. Hill, J. Mark Hipfner, James A. Johnson, Luanne Johnson, Bart Kempenaers, Paul Knaga, Eunbi Kwon, Benjamin J. Lagassé, Jean‐François Lamarre, Christopher Latty, Don‐Jean Léandri‐Breton, Nicolas Lecomte, Pam Loring, Laura A. McDuffie, Rebecca McGuire, Scott Moorhead, Juan G. Navedo, David Newstead, Erica Nol, Alina Olalla‐Kerstupp, Bridget Olson, Elizabeth Olson, Julie Paquet, Allison K. Pierce, Jennie Rausch, Kevin Regan, Matthew E. Reiter, Amber M. Roth, Mike Russell, Daniel Ruthrauff, Sarah T. Saalfeld, Amy L. Scarpignato, Shiloh Schulte, Nathan R. Senner, Joseph A. M. Smith, Paul A. Smith, Zach Spector, Kelly Srigley Werner, Michelle L. Stantial, Audrey R. Taylor, T. Lee Tibbitts, Mihai Valcu, Nils Warnock, Walter Wehtje, Brad Winn, Michael B. Wunder   +71 more
wiley   +1 more source

Análisis de la incidencia de los beneficios en la eficiencia fiscal y los desafíos que esto implica para el desarrollo del sector agropecuario. Colombia y México

Revista de Derecho Fiscal
El objetivo del artículo es reflexionar sobre la influencia de los beneficios tributarios en el entramado de la eficiencia fiscal y el desarrollo del sector agropecuario, utilizando la metodología estudio de caso.
Angélica Hernández Romero
doaj   +1 more source

An experimental approach to assess the combined effects of multiple stressors on a large vertebrate species

Conservation Biology, EarlyView.
Abstract The design of experiments to investigate the combined effects of multiple stressors requires exposing target organisms to multiple combinations of stressor doses. Concurrent manipulation of stressors is often infeasible with wildlife, but long‐lasting health effects allow individual health to be used as an integrator of prior stressor exposure.
Enrico Pirotta, Catriona M. Harris, Lori H. Schwacke, Len Thomas, Jason B. Allen, Aaron A. Barleycorn, Marco Casoli, Jonathan Crossman, Laura Aichinger Dias, Laura Engleby, Erin LaBrecque, Jenny A. Litz, Katherine A. McHugh, Patrick J. O. Miller, Michael J. Moore, Theoni Photopoulou, Brian M. Quigley, Cynthia R. Smith, Brandon L. Southall, Todd R. Speakman, Ryan Takeshita, Christina N. Toms, Randall S. Wells, Eric S. Zolman, Peter L. Tyack   +24 more
wiley   +1 more source

Perceived costs as drivers of wildlife management preferences in rural Tanzanian communities

Conservation Biology, EarlyView.
Abstract Effectively managing human–wildlife interactions is crucial for fostering coexistence on shared landscapes. Management options are most effective when aligned with the preferences of people directly affected by wildlife, yet little is known about how socioecological factors influence these preferences.
Christian Kiffner, Justin Raycraft, Reilly Becchina, Danielle Bettermann, Stephen Koester, Elana Kriegel, Kiana Lindsay, Edwin Maingo Ole, Emily Ramirez, Bryan Spizuco, Neil H. Carter   +10 more
wiley   +1 more source

Matching fiscal responsibility with social responsibility in the management of small municipalities: a case study of mendesin the Rio de Janeiro State Compatibilizando la responsabilidad fiscal con lo social en la gestión de pequeños municipios: un estudio de caso en una municipalidad de Río de Janeiro Compatibilizando a responsabilidade fiscal com o social na gestão de pequenos municípios: um estudo de caso em uma prefeitura do rio de janeiro

REGE Revista de Gestão, 2011
This article is a descriptive and quantitative case study about the financial management of Mendes, a small municipality with modest GDP in the Rio de Janeiro state.
Carolina Riente de Andrade, Bruno Vidigal Coscarelli, Caésio de Sousa Paula, Ivan Beck Ckagnazaroff   +3 more
doaj  

Structured machine learning modeling to support conservation of deep‐sea benthic biodiversity

Conservation Biology, EarlyView.
Abstract Biodiversity monitoring programs need to deliver accurate, timely, and actionable predictions. To establish a predictive monitoring program for deep‐sea benthos of the Santos Basin, Brazil, we developed a two‐stage structured model that allowed comparison of biodiversity predictions obtained from environmental simulations (2M‐Sim).
Gustavo Fonseca, Danilo C. Vieira, Juliane C. Carneiro, Renato S. Carreira, Milena Ceccopieri, Thais N. Corbisier, Adriana Galindo Dalto, Alberto G. Figueiredo Jr., Fabiane Gallucci, Paula Gheller, Simone Brito de Jesus, Helena Passeri Lavrado, Letícia Lazzari, Eduardo Hilzendeger Marcon, Daniel Leite Moreira, Rafael Bendayan de Moura, Ellen Pape, Ana Cláudia Aoki Santarosa, João Regis dos Santos Filho, Silvia Helena de Mello e Sousa, Thaisa Marques Vicente, Luciana Erika Yaginuma, Cinthia Yamashita, Wandrey Watanabe   +23 more
wiley   +1 more source

LOS SERVICIOS PÚBLICOS LOCALES Y SU TRATAMIENTO FISCAL EN EL IMPUESTO SOBRE SOCIEDADES [PDF]

Crónica Tributaria, 2018
La decisión sobre el modo de explotación y prestación de un determinado servicio público local reviste una especial relevancia por sus variadas implicaciones y connotaciones, en diferentes ámbitos, incluido el fiscal.
Antonia Jabalera Rodríguez
doaj   +1 more source