Results 81 to 90 of about 240 (201)
British Journal of Clinical Pharmacology, EarlyView.Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló +5 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley +1 more source
Tax reform in Brazil: a chance for fiscal justice and sustainability
Revista de Direito Econômico e SocioambientalThe Brazilian government has chosen a reformist approach regarding the raising of public funds. Society is often called upon to bear expenses that exceed its economic capabilities when faced with socioeconomic crises.
Roberto Muhájir Rahnemay Rabbani +3 more
doaj +1 more source
Small and medium-sized enterprises in the export-oriented strategy of Ukraine’s development [PDF]
International Economic Policy, 2007 The article examines the role of small and medium-sized enterprises (SMEs) in the economic development of Ukraine, as it enters the world arena through its export potential.
Yuliya Yevdokymova
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізуThe article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses.
V.V. Travin, E.O. Gudziuk
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS
Модернизация, инновация, развитие, 2015 This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Tax administration: directions of improvement
Вестник университетаTax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj +1 more source