Results 131 to 140 of about 300,341 (301)
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
The Egalitarian Sharing Rule in Provision of Public Projects [PDF]
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev +3 more
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E-commerce: A taxing regime to tax [PDF]
, 2015 E-commerce is a new mechanism to transact business either locally or globally by using the internet or web.In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs ...
Adebayo, Lamidi Wasiu, Mat Udin, Noraza
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Restoring Trust: Rebuilding the Forest Carbon Credit System Through Scientific Rigor
Biological Diversity, EarlyView.ABSTRACT As pivotal nature‐based climate solutions (NbCS), forests are increasingly recognized for their climate mitigation potential. However, this potential is undermined by fundamental flaws in current carbon credit systems. Our analysis identifies four interconnected systemic challenges: (1) subjective additionality assessments arising from ...
Xiaoqian Chen, Shaokun Li
wiley +1 more source
Corporate Tax Systems, Multinational Enterprises, and Economic Integration [PDF]
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA).
Guttorm Schjelderup +2 more
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Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
Business Strategy and the Environment, EarlyView.ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The shift towards sustainable food production is essential to address the urgent dual challenges of climate change and population growth, with agricultural cooperatives playing a vital role in this transformation. However, many cooperatives struggle to deliver the expected value to their members.
Ismail Badraoui +4 more
wiley +1 more source
Market Structure and the Taxation of International Trade [PDF]
The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure.
Andreas Haufler, Michael Pflüger
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