Results 71 to 80 of about 140,527 (334)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions [PDF]
The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies.
Janeba, Eckhard, Schjelderup, Guttorm
core
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Within sport environments, athletes are exposed to norms that circulate narrow meanings about the body and food, contributing to the high prevalence of eating disorders (EDs). While social media can support ED recovery, it can also further constrain food‐ and body‐related messages for athletes.
Olivia Feng, Lindsay R. Duncan
wiley +1 more source
FDI and taxation : a meta-study [PDF]
, 2008 Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost H.
core +1 more source
Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou +3 more
wiley +1 more source
JAKPP (Jurnal Analisis Kebijakan dan Pelayanan Publik)This spatial analysis examines the relationship between fiscal policy and economic growth in the Southern African Development Community (SADC). Using econometric techniques on data from 2000-2017 across 12 member states, the study reveals that tax ...
Katlego Tseladikae +2 more
doaj +1 more source
«Гонка уступок» в международной налоговой конкуренции [PDF]
, 2016 Цель статьи заключается в рассмотрении концептуальных положений международной налоговой конкуренции и негативной экстерналии этого явления - «гонки уступок».
Sokolovska, O. V. +1 more
core +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer +2 more
wiley +1 more source
The remedy may be worse than the disease; a critical account of The Code of Conduct [PDF]
The Code of Conduct for business taxation may, diametrically opposed to its intention, aggravate tax competition between EU Member States. The reason is that it induces, by restricting harmful tax practices, cuts in generic tax rates that may reduce tax ...
Joeri Gorter, K.M. Diaw
core
Do we need tax harmonization in the EU? [PDF]
, 2009 For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful.
Boss, Alfred
core