Results 111 to 120 of about 388,781 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Frontiers in SociologyIt has been known for a long time that (1) when graphs of income amount on income relative rank for two income distributions intersect twice, three “transfer groups” are generated, with the poorest and richest both gaining under the same alternative ...
Guillermina Jasso
doaj +1 more source
Implementation of Tax Ownership to Taxpayers with the Principles of Justice
Proceedings of the International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies, 2020 Elvira Fitriyani Pakpahan +4 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Analytical and Comparative JurisprudenceThe issue of determining the tax residence of refugees has become increasingly relevant in light of rising global mobility and systemic instability caused by wars, disasters, and humanitarian crises. Traditional approaches to determining individual tax residence are predominantly based on formal criteria - such as the number of days of physical ...
openaire +3 more sources
Maybe Just a Little Bit Special, After All? [PDF]
, 2014 The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Zelenak, Lawrence
core +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business 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
Added tax: the legal practice of the European Court of Justice securing value
ACROSS, 2023 One of the most complex and important sources of the European fiscal legal framework is the activity of the European Court of Justice regarding the interpretation and application of directives.
Alexandru ARMEANIC
doaj
Rhetoric and Reality in the Tax Law of Charity [PDF]
, 2016 This Article contrasts the rhetoric of public benefit connected to charity in the law with the reality of private control of charitable organizations.
Sugin, Linda
core +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source