Results 151 to 160 of about 290,570 (324)

Signaling and indirect taxation [PDF]

open access: yes
Commodities communicate. Consumers choose a consumption bundle both for its intrinsic characteristics and for what this bundle communicates about their qualities (or .identity.) to spectators.
Tom TRUYTS
core  

Supercritical water deasphalting and desulphurization of heavy fuel oil with comprehensive molecular‐level analysis and techno‐economic analysis

open access: yesThe Canadian Journal of Chemical Engineering, EarlyView.
Supercritical water deasphalting. Abstract The removal of sulphur from heavy fuel oil (HFO) is essential to address environmental concerns and comply with the stringent regulations imposed by the International Maritime Organization (IMO) in 2020. Previously, the acceptable limit for sulphur was 3.5 wt.%, but it was recently changed to 0.5 wt.%.
Biswajit Saha   +6 more
wiley   +1 more source

Industrial Sustainability Policies: Systematic Literature Review and Research Directions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public policies for industrial sustainability have proliferated in recent years, leading to a significant increase in research on the topic. Nevertheless, these studies remain fragmented, and a holistic, up‐to‐date map of research integrating current knowledge from the definition of the agenda setting and policy design to policy evaluation ...
Nunzia Zecchillo   +2 more
wiley   +1 more source

Foreign Direct Investment in a World of Multiple Taxes [PDF]

open access: yes
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
James R. Hines Jr., Mihir A. Desai
core  

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Tax quota development in the Czech Republic and in the European Union [PDF]

open access: yes
Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product.
Szarowska, Irena
core   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

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