Results 61 to 70 of about 5,145 (250)

LOCAL TAXES IN BULGARIA- A SOURCE OF REVENUES IN THE MUNICIPALITY BUDGETS [PDF]

open access: yesChallenges of the Knowledge Society, 2019
Amendments to the Constitution of the Republic of Bulgaria were adopted in 2007 and Article 141 empowered the municipal councils to determine the amount of local taxes under the conditions and within the limits established by law.
Vanya PANTELEEVA
doaj  

How Political Connections Shape Corporate Sustainability: A Systematic Review and Integrative Framework for Future Research Directions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer   +2 more
wiley   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

Analysis of The Implementation of The Cirebon City Regulation on Local Taxes and Local Fees

open access: yesJournal of Social Research
Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is a key fiscal component of a region, as it reflects the socioeconomic conditions of the community as well as the region's growth and self-reliance. In an effort to increase PAD, the Cirebon City Government issued a new policy regarding local tax and retribution rates through Cirebon City Regional ...
Patmawati Patmawati, Siti Khumayah
openaire   +1 more source

Toward a Platform‐Driven Business Model to Enhance Circular Economy Practices: Insights From the European Photovoltaic Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke   +3 more
wiley   +1 more source

Evaluation of Circular Pathways for Heavy‐Duty Vehicle Batteries in Europe Using a Multi‐Method Simulation Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder   +2 more
wiley   +1 more source

Budget of local government institutions of Orenburg province in 1914–1917

open access: yesИзвестия высших учебных заведений. Поволжский регион: Гуманитарные науки, 2023
Background. Based on the analysis of the materials, present the practical activi-ties of collecting the budget of local government institutions in Orenburg province. The purpose of the study is to find out the most important items of income (fees) to the
E.F. Tomina
doaj   +1 more source

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan   +4 more
wiley   +1 more source

INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX

open access: yesPravo, 2015
This paper will show the chronological changes of legislation relating to property taxes in the statics and fees for the use of building land, as well as the effects of the application of the legislative changes in practice.
Violeta Miladinović
doaj  

Sustainability Tensions in Food Q‐Commerce Logistics: A Paradox Theory Perspective From a Developing Country

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates key barriers to the environmental, social, and economic sustainability of food quick commerce (Q‐commerce) logistics, using Iran as a representative emerging economy. This study is timely because it examines a rapidly evolving form of urban logistics in which speed, convenience, and sustainability are increasingly in ...
Seyed Hamid Hashemi Petrudi   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy