Results 121 to 130 of about 4,372 (258)

Tax Support of Small Enterprises Activity in Ukraine

Problemi Ekonomiki, 2015
The purpose of the article is to evaluate the importance of small enterprises for the economic development of Ukraine and determine priorities of their stimulation.
Pronoza Pavlo V
doaj  

Managing Traffic Congestion Pricing, the Associated Equity Issues, and Establishment of Sustainable Funding for Transportation Infrastructures

Logistics, Supply Chain, Sustainability and Global Challenges
Road traffic congestion, partly resulting from inefficient land use plans and the inadequacy of existing transportation infrastructure to transport people from various origins to various destinations, using the same paths, at the same time (without delay)
Mofolasayo Adekunle
doaj   +1 more source

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

Business Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala, Premaratne Samaranayake, Salman Asif, Richard Yang, Pauline Ross, Abdul Babar   +5 more
wiley   +1 more source

ACCOUNTING OF FIXED ASSETS AT ENTERPRISES WITH A SIMPLIFIED TAX SYSTEM

Chronos Journal, 2020
openaire   +1 more source

Profits, Image, and Sustainability in Plastic Waste Recycling Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley   +1 more source

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

Percutaneous Transaxillary Access for Large‐Bore Cardiovascular Interventions: Evidence, Technique, and Complication Management

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Percutaneous transaxillary access is an established alternative to transfemoral large‐bore arterial access for transcatheter structural heart interventions and mechanical circulatory support (MCS). Although useful for overcoming hostile iliofemoral anatomy and providing prolonged support and patient mobilization in case of MCS, the axillary ...
Gioel Gabrio Secco, Marco Lombardi, Edoardo Elia, Juan Guido Chiabrando, Andrea Demarchi, Rocco Vergallo, Andrea Audo, Giulia Maj, Giuseppe Patti, Nicolas M. Van Mieghem   +9 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source