Results 71 to 80 of about 290,721 (298)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Indirect taxation of wine: an international comparison [PDF]
, 2009 The highly competitive international wine market imposes serious pressure on the viability of small wine producers as well as emerging wine nations. In this light this paper will examine the indirect taxes levied on wine manufactured in new world wine ...
Kenny, Paul
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Monetary and fiscal policy aspects of indirect tax changes in a monetary union [PDF]
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Lipińska, Anna, von Thadden, Leopold
core
Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]
, 2005 This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
The Effect of Taxation on Greenhouse Gas Emissions
Transylvanian Review of Administrative Sciences, 2014 This paper examines the effect of governmental environmental taxes on greenhouse gas (GHG) emissions using a panel data set of 19 EU countries for the time period 1995-2010. We estimate both direct and indirect effects of governmental environmental taxes
Žiga KOTNIK, Maja KLUN, Damjan ŠKULJ
doaj +2 more sources
Measuring the Impact of Price Changes of Goods and Services on Poverty in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2008 Subsidies and indirect taxes are important instruments in order to implement government policy aimed at poverty reduction. This paper develops a methodology to assess subsidies and indirect taxes from poverty reduction aspect.
Khosrow Piraee,, Mohammad Reza Shahsavar
doaj
The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
Business Strategy and the Environment, EarlyView.ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source