Results 51 to 60 of about 1,341 (263)
This article examines the reconstruction of the regulation of fiduciary security rights in order to improve the effectiveness of implementation and legal protection of collateral objects, especially in leasing practices in Indonesia.
Nabila Suris +4 more
doaj +1 more source
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
LEASE FINANCING: A NEW DUAL APPROACH [PDF]
Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj
Cloud computing activities: Guidelines on the South African income tax classification
The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test.
Shené Steenkamp, Rudie Nel
doaj +1 more source
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
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
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
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
COMPETITIVE AREA OF AUTOMOTIVE MEANS AND MAIN TENDENCIES OF ITS DEVELOPMENT
The author of the article reveals main directions of increasing competitiveness of Russian producers, using materials given by OJSC KAMAZ.
M. U. Shabanov
doaj
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
A Data-Driven Semi-Relaxed MIP Model for Decision-Making in Maritime Transportation
Maritime transportation companies operate in highly volatile environments, where data-driven decision-making is critical to navigating fluctuating freight revenue, fuel and transit costs, and dynamic trade-related policies. This study addresses the liner
Yanmeng Tao, Ying Yang, Shuaian Wang
doaj +1 more source

