Results 81 to 90 of about 197,513 (312)

How do companies ‘perceive’ their intangibles? New statistical evidence from the INNOBAROMETER 2013 [PDF]

open access: yes, 2014
The report provides a statistical analysis of the way European companies have shown to perceive their Intangibles in the recent Innobarometer-2013. The report is intended to complement the evidence presented in the FLASH EUROBAROMETER 369 (“Investing in ...
MONTRESOR Sandro   +2 more
core   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

A Quest for Innovation Drivers with Autometrics: Do These Differ Before and After the COVID-19 Pandemic for European Economies?

open access: yesEconomies
The literature regarding innovation drivers is usually based on variables taken from some theoretical approach and validated within a methodology. Some authors have included COVID-19 as a driver for innovations.
Jorge Marques   +2 more
doaj   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Intangible Intangibles

open access: yes
This book takes as its starting point recent debates over the dematerialisation of subject matter which have arisen because of changes in information technology, molecular biology, and related fields that produced a subject matter with no obvious material form or trace.
openaire   +1 more source

What is the U.S. gross investment in intangibles? (At least) one trillion dollars a year! [PDF]

open access: yes
This paper argues that the rate of intangible investment – investment in the development and marketing of new products – accelerated in the wake of the electronics revolution in the 1970s.
Leonard Nakamura
core  

Circular Economy Pathways for Airport Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli   +3 more
wiley   +1 more source

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform [PDF]

open access: yes, 2015
[Excerpt] This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates.
Gravelle, Jane G, Marples, Donald J
core   +1 more source

Formulating the International Tax Debate: Where Does Formulary Apportionment Fit? [PDF]

open access: yes, 2020
As the contributions in this volume are being written, the Inclusive Framework nations, a group drawn together by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project, are in the
Grinberg, Itai
core   +1 more source

Growth Strategy of Circular Startups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco   +3 more
wiley   +1 more source

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