Results 191 to 200 of about 431,279 (336)

Trend in the financial structure and results of firms in 2006 [PDF]

open access: yes
In 2006, growth of total value added generated by Belgian non-financial corporations accelerated to reach 6.4 p.c. At the same time, operating costs rose by 5.5 p.c. So, for the fourth year in a row, value added rose faster than operating costs.
David Vivet, Fabienne Verduyn
core  

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

TAX ASSESSMENT AND COLLECTION PROBLEM OF CATEGORY" A"TAX PAYESE BASED ON ACCOUNTING PROFIT THE CASE ROBE TOWN REVENUE OFFICE

open access: yes
The general objective of this research is to evaluate the tax assessment and collection problems of category” A “tax payers the case of Robe Town Revenue office. Descriptive research and explanatory research design were used. To make an inference that can be generalized for the study 4 leaders and 8 experts were selected by census sampling.
openaire   +2 more sources

The enterprise sector and emergence of the Polish fiscal crisis, 1990-91 [PDF]

open access: yes
The author analyzes the causes of the collapse of profitability in 1991 of the Polish enterprise sector. He explores how it affected the government budget and assesses the forecasts of enterprise sector performance used to prepare the government's 1990 ...
Schaffer, Mark
core  

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro   +3 more
wiley   +1 more source

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

Explaining government revenue windfalls and shortfalls: an analysis for selected EU countries [PDF]

open access: yes
In recent years, government revenues in many EU countries experienced significant and erratic changes, which, a priori, could not be fully explained by macroeconomic developments or by discretionary fiscal policy measures.
de Castro Fernández, Francisco   +7 more
core  

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