Results 81 to 90 of about 56,936 (321)

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would ...
Patrik Svoboda
doaj   +1 more source

Empowering Circular Startups: Unveiling the Blueprint for Circular Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular startups are increasingly recognized as key drivers in the transition toward a circular economy. Yet the business models (BMs) through which these startups operationalize circularity remain poorly understood, limiting the ability of entrepreneurial ecosystem actors to offer effective support.
Ann‐Sophie Finner   +2 more
wiley   +1 more source

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

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
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

Le difficile encadrement juridique des travailleurs autonomes en situation précaire : Le cas des chauffeurs locataires de taxi [PDF]

open access: yes, 2009
On leur prête l’indépendance, la capacité à se protéger seuls et à établir un équilibre dans leurs rapports avec les donneurs d’ouvrages, mais ces attributs sont loin de refléter la réalité de certains travailleurs autonomes. En approchant l’industrie du
Coiquaud, Urwana
core   +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

ЛИЗИНГ ЖИЛОЙ НЕДВИЖИМОСТИ В РОССИИ: ТЕНДЕНЦИИ И ПЕРСПЕКТИВЫ

open access: yesCifra: Право
В данной статье рассматриваются правовые основы лизинга жилой недвижимости в Российской Федерации, анализируются тенденции и перспективы лизинговой деятельности с жилыми помещениями в России, а также рассматривается опыт иностранных государств в правовой
Залозная М.В.   +1 more
doaj   +1 more source

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