Results 91 to 100 of about 54,167 (332)
ECONOMIC EFFICIENCY OF FARMING – LESSEE OR OWNER (AN ATTEMPT AT ASSESSMENT) [PDF]
, 2017 Adam Kagan, Wojciech Ziętara
openalex +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research analyses the carbon footprint of the NGO Madre Coraje, using an integrated methodology that combines the calculator provided by REAS (Red de Economía Alternativa y Solidaria) Navarra and the Life Cycle Assessment (LCA). It quantifies emissions across the three scopes of the Greenhouse Gas Protocol, evaluating both direct and ...
José Fernandez‐Serrano +2 more
wiley +1 more source
ANALYSIS OF CONCEPTUAL AND TECHNICAL (IN)CONSISTENCIES IN THE IFRS 16 “LEASES†ACCOUNTING MODEL [PDF]
Annals of the University of Oradea: Economic Science, 2017 The purpose of this research is to identify a set of viable arguments for a critical analysis of the new standard in terms of the needs of users of financial statements, but also to clarify a number of conceptual and technical issues that we will have to
Ștefan Bunea
doaj
Aspek Hukum Kontrak Leasing dan Kontrak Financing
UIR Law Review, 2018 Leasing Contract and Financing Contract is an Innominaat Contract. Both of this contract have a different goals, characteristic and regulation. Leasing Contract is identical with common Lease Contract, but with an option (Finance Lease) and without an ...
Admiral
doaj +1 more source
Development of the Human–Equine Attachment Scale
Equine Veterinary Journal, EarlyView.Abstract Background Human–horse relationships encompass diverse roles, from companion to competition partner. The impact of such bonds informs owner decision‐making regarding horse management and veterinary care, yet standardised instruments to measure these unique bonds are limited.
Richard H. Corrigan +5 more
wiley +1 more source
Income tax nature of reimbursements relating to leasehold improvements [PDF]
, 2011 Thesis (MComm)--University of Stellenbosch, 2011.ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs.
Esterhuizen, Christelle Elleraey +1 more
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley +1 more source
Condition-based maintenance policy for a leased reman product. [PDF]
Heliyon, 2021 Husniah H +3 more
europepmc +1 more source