Results 91 to 100 of about 2,237 (289)
Systemic bio‐inequity links poverty to biodiversity and induces a conservation paradox
People and Nature, EarlyView.Abstract Biodiversity is declining globally while inequity is growing, and poverty rates are not improving. Global sustainable development and conservation initiatives aim to address biodiversity loss and poverty simultaneously. Through text analysis of global biodiversity policies, we identified a consistent narrative that countries with high ...
Conor Waldock +4 more
wiley +1 more source
EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS [PDF]
Annals of the University of Oradea: Economic Science, 2014 Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards
Kiss Agota, , ,
doaj
Amortisation versus impairment of goodwill and accounting quality [PDF]
International Journal of Economic Sciences and Applied Research, 2011 In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accountingquality. Based on two qualitative characteristics of accounting information, as formulated bythe International Accounting Standards Board (IASB), the effects of the new ...
van Hulzen, P. +3 more
openaire +2 more sources
From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13
Sustainable Development, EarlyView.ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley +1 more source
Can Environmental Markets Pay for More Sustainable Farm Dams? A Cost–Benefit Analysis
Sustainable Development, EarlyView.ABSTRACT Farm dams are widespread artificial waterbodies that play a critical role in agricultural water security. Enhancing these systems through sustainable interventions such as fencing, hardened access points, and revegetation can improve water quality and deliver carbon and biodiversity co‐benefits.
K. U. D. N. Hansani +4 more
wiley +1 more source
Main aspects of the impairment of goodwill according to IFRS 3 [PDF]
, 2022 openL'elaborato tratta una preventiva analisi del principio contabile internazionale IFRS 3 "Business Combinations", il quale regolamenta le operazioni di aggregazione aziendale e le rispettive rilevazioni contabili che devono essere effettuate dall ...
GIUBILATO, GIANLUCA
core
The Strategic Logic of Biodiversity: Why Firms Invest in Nature‐Based Initiatives
Sustainable Development, EarlyView.ABSTRACT Biodiversity loss poses profound strategic and operational challenges for firms, yet management research offers limited evidence on which organisational mechanisms effectively reduce corporate biodiversity impacts. This study introduces the Biodiversity Strategy Configuration Framework (BSCF) to enhance the understanding of firm‐level ...
Post Raj Pokharel
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Tourism is a major driver of coastal economies worldwide, yet it is also a growing source of pressure on blue carbon ecosystems (BCEs) such as mangroves, seagrasses, and salt marshes. Nowadays, tourism‐led conservation/restoration is increasingly promoted under the banner of regenerative tourism, but how these projects are motivated ...
Ahalya Suresh +5 more
wiley +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2017 This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable
Deddy Kurniawansyah
doaj
Sustainable Development, EarlyView.ABSTRACT The prominent issue at the firm level in US firms is increasing exposure to climate change risk. As climate‐related pressures intensify, firms are expected to play a greater role in supporting global sustainability goals, particularly those aimed at preserving terrestrial ecosystems. This raises an important question: how does climate exposure
Post Raj Pokharel
wiley +1 more source