Results 31 to 40 of about 391 (234)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Reformulando la intervención foral y autonómica en el impuesto sobre Sucesiones y Donaciones
Revista Vasca de Administración Pública, 2018 In spite of the fact that the Spanish Inheritance and Gift Tax is a State tax, it is configured as a concerted tribute of autonomous regulation in the Historical Territories of Basque Country and in the Foral Community of Navarra, while is set as a ceded
Irene Rovira Ferrer
doaj +1 more source
Drivers and Challenges of Micro‐Irrigation Adoption and Intensity in India: A Study of Four States
Irrigation and Drainage, EarlyView.ABSTRACT India's food security relies substantially on groundwater, but inefficient irrigation is seriously depleting this resource. Micro‐irrigation (MI) improves irrigation application efficiency and productivity, yet adoption remains low. This study examines MI adoption across four major Indian states—Uttar Pradesh, Maharashtra, Madhya Pradesh and ...
Gurpreet Singh +2 more
wiley +1 more source
Impact of Geography on Institutions in Agricultural and Nomadic Societies
International Studies of Economics, EarlyView.ABSTRACT How geography affects the choice of institutions is studied in a theoretical model. In this model, nations are located around a circle. Rulers compete through choosing tax rates, the level of military spending, and the degree of formality of institutions. Geographic condition is captured by population density.
Haiwen Zhou
wiley +1 more source
Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain
Revista Hacienda Pública EspañolaBased on the hypothesis that there is an asymmetry in the tax burden of the Inheritance and Gift Tax in the different Spanish regions, the internal and external factors that determine its design and the tax burden exerted in each region were analyzed. Two models have been used for this purpose, logistic regression, and the ordinary least squares model.
ROSA MARÍA CAÑAVERAS +3 more
openaire +2 more sources
Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession
Journal of Applied Philosophy, EarlyView.ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Climate change is one of the most profound ethical and existential challenges of the 21st century. Beyond its physical, economic, and environmental consequences, it raises fundamental moral questions about justice, equity, responsibility, and the right to a livable planet.
Jacob Kwakye
wiley +1 more source