Results 41 to 50 of about 1,213 (263)
The article studies the issues of assessing the state of fiscal capacity of the economies of the constituent entities of the Russian Federation. Inter-budgetary transfers are important for ensuring the financial stability of economies and creating ...
M. D. Khabib +2 more
doaj +1 more source
Benefit Corporations: The Moral Legitimacy That Requires More Rules
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Problems and approaches to the management of budget planning and intergovernmental relations at the regional level (in the case of the Republic of Bashkortostan) [PDF]
The article summarizes the author's many years of research on the problems of fiscal federalism in enhancing socio-economic development of regions.
R. V. Fattakhov
doaj
The relevance of the researching is due to the need to develop new solutions in the field of organization of intergovernmental relations as an element of the system of state and municipal finances that is being reformed in the Russian Federation.
L.B. Mokhnatkina
doaj +1 more source
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment [PDF]
The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative ...
Kvasnіi Oksana R.
doaj +1 more source
Development Inter-budgetary Fiscal Relations on the Basis of the Model of Subnational Budgets
© 2014, Canadian Center of Science and Education. All rights reserved. The aim of the work is to develop the tools of mechanism of functioning of inter-budgetary fiscal relations on the basis of the model of subnational budgets. In accordance with the aim of the research, the algorithm of analysis of efficiency of implementation of the budgetary ...
Gaizatullin R. +3 more
openaire +4 more sources
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source
Education in Ukraine: Quality Assessment and Development Prospects. Based on PISA‑2018
In 2018, Ukraine joined the Program for International Student Assessment (PISA). The results of PISA‑2018 showed that Ukraine performed below the OECD average in all areas of literacy: reading, mathematics, and science.
Valery Novikov, Yelena Makarova
doaj +1 more source
Imbalances in Regional Development in the Context of Systemic Transformations [PDF]
The aim of the article is to study the cause-effect relationship of the imbalances in the socio-economic development of Ukraine’s regions and determine the key measures to overcome the existing imbalances in certain areas, with regard to systemic ...
Perepeliukova Olena V.
doaj +1 more source

