Results 61 to 70 of about 141,209 (306)

Cloud computing activities: Guidelines on the South African income tax classification

open access: yesJournal of Economic and Financial Sciences, 2016
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

Forest and landed real estate owners; suppliers of rural amenities and agricultural land [PDF]

open access: yes
Land-use in rural areas may be reallocated between farmland and forest and nature areas. This paper addresses reasons for forest and landed estate owners to own their property and motivations for different activities of forest and real estate owners ...
Polman, Nico B.P., Slangen, Louis H.G.
core   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Reconstruction of Legal Arrangements of Fiduciary Guarantees Reviewing Effectiveness In Leasing Practices

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
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

Spectrum Trading: An Abstracted Bibliography [PDF]

open access: yes, 2010
This document contains a bibliographic list of major papers on spectrum trading and their abstracts. The aim of the list is to offer researchers entering this field a fast panorama of the current literature.
Mastroeni, Loretta, Naldi, Maurizio
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter   +3 more
wiley   +1 more source

LEASE FINANCING: A NEW DUAL APPROACH [PDF]

open access: yesStrategii Manageriale, 2013
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  

Strategies for Successfully Marketing and Stabilizing the Occupancy of Mixed-Income/Mixed-Race Properties: A Case Study of Montevista in Milpitas, California [PDF]

open access: yes, 2005
Montevista was built in 1998 and is a 306-unit mixed-income, mixed-race property in Milpitas, California. Milpitas is a small city outside San Jose that boomed along with the rest of Silicon Valley in the 1990s and then cooled off in the early 2000s.
Larry Buron
core  

Natural Resources Policy Under the Bush Administration: Not What it Says, But What it has Done in Court [PDF]

open access: yes, 2004
Bioassays relying on magnetic read-out using probe-tagged magnetic nanobeads are potential platforms for low-cost biodiagnostic devices for pathogen detection.
Nilsson, Mats   +4 more
core   +2 more sources

Translating Circularity Into Strategy: A Governance Meta‐Capability Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms struggle to transition to circular economy (CE) models, often citing external barriers. Yet some firms succeed, whereas others fail: Why? We argue that success depends on a specific governance capability—a meta‐capability that allows firms to (1) sense and strategically reframe CE imperatives, (2) seize opportunities by aligning diverse ...
Felix Carl Schultz   +1 more
wiley   +1 more source

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