Results 41 to 50 of about 1,521 (263)

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable.
Jana Gláserová, Milena Otavová
doaj   +1 more source

EXAMINATION OF THE INVESTMENT PROJECT OF LEASING COMPANIES

open access: yes, 2022
"Science and innovation" international scientific journal.
openaire   +2 more sources

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar   +3 more
wiley   +1 more source

Validating Model and Risk Forecasting for Leasing Customers (Case Study: Iran Khodro Leasing Company) [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2012
Nowadays, leasing industry is recognized as one of the strategic options in economic development. Leasing companies have a great profitability and are faced to the most risks.
Mir Fize Fallah Shams, Hamid Mahdavi Rad
doaj  

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg   +4 more
wiley   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

TRANSMISSION PROBLEMS THE LEASING COMPANY OF THE RUSSIAN FEDERATION OF EQUIPMENT FOR USE IN ACCORDANCE WITH THE ISLAMIC BANKING

open access: yesВестник университета, 2017
This article discusses of the problem transferring of the leasing company of the Russian Federation of equipment for use in accordance with the Islamic banking, the study of traditional financial leasing in comparison with the Islamic leasing (Ijarah ...
A. A. Al-Azzawi
doaj  

Analysis of value-added services of power communication network in energy internet

open access: yesDianxin kexue, 2019
The value-added services of power communication networks in the energy internet were introduced.5G,4K/8K ultra high definition video,business that cloud drive all-optical network construction were analyzed.How the power company uses its resource ...
Hong ZHU, Qi SHAO
doaj   +2 more sources

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness 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

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