Results 121 to 130 of about 5,425 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
wiley +1 more source
Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform [PDF]
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials.
Stefan Moog +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Digital Transformation of Tax Law Principles
Journal of Digital Technologies and LawObjective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj +1 more source
Розкрито сутність і зміст дослідження організаційних та практичних засад податкового консультування та визначення напрямків удосконалення процесу податкового консультування для фізичних осіб-підприємців з питань спрощеної системи оподаткування, обліку і ...
Жайворонок, Альона Олександрівна
core
, 2021 Unlike previous studies focusing on the tax regimes of small and medium enterprises ('SMEs'), this article examines and analyses simplified tax regimes for micro, small and medium enterprises ('MSMEs').
Tran-Nam, Binh +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
A consumption-based direct tax for countries in transition from socialism [PDF]
This paper suggests a consumption-based direct tax, referred to here as a simplified alternative tax or SAT, as an alternative to the standard income tax for reforming socialist economies (RSEs). The paper consists of seven sections.
McLure, Charles E., Jr.
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From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion
Journal of Consumer Behaviour, EarlyView.ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley +1 more source