Results 101 to 110 of about 1,238 (251)

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

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, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

DIRECTIONS OF REFORMING THE SIMPLIFIED SYSTEM TAXATION

Мале підприємництво, як форма організації підприємницької діяльності, в несприятливих умовах економічної кризи та інших негативних факторів, є однією з можливостей розвитку підприємництва, а відповідно і розвитку економічної активності населення держави, що ставить на порядок денний питання щодо актуальності підтримки малого підприємництва, зокрема ...
openaire   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

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, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Tax administration: directions of improvement

Вестник университета
Tax 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

SIMPLIFIED TAXATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES

Juridical scientific and electronic journal, 2020
I.H. Kozynets, O.V. Kravchenko
openaire   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

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, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Inventory management and tax regime selection: key aspects for small and medium-sized businesses

Informaciâ i Innovacii
Relevance. With the growing tax burden on small and medium-sized businesses, it is necessary to consider various tax accounting methods and inventory management systems to identify problem areas and subsequently optimize business processes.Aim.
O. V. Schneider, V. E. Andrianova
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

CHANGE MANAGEMEN IN THE SIMPLIFIED TAXATION SYSTEM: TERRITORIAL ASPECT

INNOVATIVE ECONOMY
Purpose. The aim of the article is to identify the problems of change management in the simplified taxation system (on the example of the analysis of its functioning in the Ternopil region). Methodology of research. The following methods were used in the course of the study: an ontological approach – to substantiate the essence of change management in
Volodymyr Valihura, Oleksandr Odaiskyi, Ivan Vakulich   +2 more
openaire   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source