Results 121 to 130 of about 388,781 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Misassigning Income: The Supreme Court and Attorneys\u27 Fees [PDF]
, 2005 This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis distorts foundational principles, known as assignment of income law, which help identify the person who must report income for federal tax purposes.
Cohen, Stephen B.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Riau Law Journal, 2019 The objectives of this research are to know: (1) the fulfillment of the principle of justice for the elimination of tax sanctions in Law number 11 of 2016 concerning tax amnesty; (2) forgiveness which eliminates tax sanctions from a justice perspective.This research is a type of normative research, namely a process to find the rule of law, legal ...
openaire +1 more source
THE EDUCATION JUSTICE: THE HONORABLE LEWIS FRANKLIN POWELL, JR. [PDF]
, 2001 The Honorable Lewis Franklin Powell, Jr. is “the education Justice” of the United States. During his tenure on the U.S. Supreme Court, from 1971 to 1987, Justice Powell authored at least twenty major opinions in education law, in addition to numerous ...
Dodd, Victoria J.
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
The Supreme Court, Due Process and State Income Taxation of Trusts [PDF]
, 2019 What are the constitutional limits on a state\u27s power to tax a trust with no connection to the state, other than the accident that a potential beneficiary lives there?
Crawford, Bridget J., Simon, Michelle S.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
ON THE SOURCES OF EUROPEAN UNION TAX LAW
Pravo, 2006 A thorough analysis of this subject has demonstrated the following: • The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law.
Mile Vranješ
doaj