Results 41 to 50 of about 133,319 (225)
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS” [PDF]
Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals.
Boni Străoanu, Daniela Iov
core
The valuation tool user guide: monetizing Cradle to Cradle® [PDF]
, 2014 This User Guide outlines the object, scope and expected deliverables from the Valuation Tool component of the Cradle to Cradle ® C2C BIZZ project. It describes the compendium of subtools that have been developed comprising: i) overview of funding tools ...
Ankrah, NA +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Little is known about consumer preferences for combinations of circular business model patterns, despite their potential to benefit the design of product services. This study examines consumer preferences for product‐as‐a‐service offers, combined with circular product attributes, across Sweden and the Netherlands.
Steven Sarasini +5 more
wiley +1 more source
ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING [PDF]
The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that
Ionela Cornelia Stanciu, Nicolae Todea
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Voices of Women Entrepreneurs in Rwanda [PDF]
, 2008 This document presents voices of women entrepreneuers in Rwanda. Rwanda is recognized as a world leader in promoting gender equality and offers an encouraging example of how post-conflict countries can seize the reform momentum after conflict ends to ...
core
Financial constraints and the decision to lease : evidence from German SME [PDF]
, 2009 The objective of this paper is to test the hypothesis that in particular financially constrained firms lease a higher share of their assets to mitigate problems of asymmetric information.
Slotty, Constantin F.
core +1 more source
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context [PDF]
The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing.
Paliu-Popa, Lucia
core +1 more source