Results 51 to 60 of about 17,806 (264)

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Unconditional conservatism in Brazilian public companies and tax neutrality

Revista Contabilidade & Finanças, 2017
Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting
Juliana Pinhata Sanches do Vale, Sílvio Hiroshi Nakao   +1 more
doaj   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

The right to a safe environment for life and health in contemporary international law

Аналітично-порівняльне правознавство
The article is devoted to the analysis of the realization of the right to a safe environment for life and health as a common interest of the international community and a universal obligation of States.
V. P. Kononenko, Ya. F. Fokin, N. O. Rezenkina   +2 more
doaj   +1 more source

Failure to pay tax: Tax misdemenor of natural person as a taxpayer [PDF]

NBP: Nauka, bezbednost, policija, 2018
The Law on Tax Procedure and Tax Administration prescribes numerous tax misdemeanours which are normatively divided into two categories. The first category includes general tax misdemeanours of legal persons and entrepreneurs, and the second one includes
Đokić Minja
doaj  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Some aspects of the problems of international tax law

Хабаршы. Заң сериясы, 2017
The article discusses some aspects of the problems and prospects of development of international tax law. Formation and development of international tax law – the basic regulatory control of tax relations at the international level has ...
Seitzhan A.A.
doaj  

INTERNATIONAL AND NATIONAL ECONOMIC AND LEGAL ASPECTS OF INSTITUTIONAL DISCIPLINE OF LAW ENFORCEMENT AND REGULATORY AUTHORITIES IN THE FIELD OF TAX SECURITY

Baltic Journal of Economic Studies
This article examines the international and national economic and legal aspects of institutional discipline within law enforcement agencies in relation to tax security. It substantiates the importance of tax security as a component of a state's economic
Viktoriia Holubieva, Oleksandr Yefimov, Roman Melnychuk   +2 more
doaj   +1 more source

Philosophical re-thinking of international tax law: an analysis of harmful tax competition

Cambio, 2020
This study aims to re-think the harmful tax competition philosophically and through which to open a new route for further studies. With this aim, harmful tax competition is examined from epistemological, theoretical and methodological perspectives.
Ezgi Arik
doaj   +1 more source