Results 31 to 40 of about 2,140 (262)
Business Strategy and the Environment, EarlyView.ABSTRACT Sufficiency is increasingly seen as a necessary complement to efficiency and circularity strategies to help prevent the transgression of planetary boundaries. However, empirical evidence on their broader relevance in business remains limited.
Maike Gossen +4 more
wiley +1 more source
Taxation of Historical and Artistic Real Estate
Prawo Budżetowe Państwa i Samorządu, 2018 The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed.
Maria Pia Nastri
doaj +1 more source
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
The Effect of Personal Personality Termination in Terms of Real Persons on the Turkish Tax System
International Journal of Public Finance, 2021 The concept of person, which is the main subject of all branches of law, has an important place in the world of law. Because the person is the owner and subject of the rights and obligations regulated by the rules of law.
Taner Ercan
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
Agreement of the silent partnership – tax and legal consequences of its conclusion and execution
Prawo Budżetowe Państwa i Samorządu, 2016 The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt.
Monika Zieniewicz
doaj +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
Jurnal Ilmu KenotariatanThe legal issue examined in this study concerns the lack of normative synchronization regarding inheritance income tax, as reflected in the Explanation of Article 7 of Government Regulation Number 34 of 2016, Article 200 paragraph (1) of Minister of ...
Muhamad Faiz Rahmadi +2 more
doaj +1 more source
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