Results 91 to 100 of about 133,236 (289)

Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union [PDF]

This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency.
Knirsch, Deborah, Niemann, Rainer
core  

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

Economic Evaluation of Cookie made from blend of Brewers′ Spent Grain (BSG), Groundnut cake and Sorghum Flour

Open Agriculture, 2017
Bakery and pastry products such as cookies are usually produced from wheat flour and as such contribute to high foreign exchange for tropical countries where such cereal is not cultivated.
Olawoye Babatunde, Adeniyi Damilola Mercy, Oyekunle Abimbola Olamide, Kadiri Oseni, Fawale Samson Olumide   +4 more
doaj   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Bringing it all back home: alcohol taxation and cross-border shopping [PDF]

Taxes on alcohol are among the oldest in the UK and are still an important source of tax revenue. In 1992, for example, just prior to the completion of the Single European Market, revenues from excise duties on alcohol totalled over £5 billion ...
Sarah Tanner, Ian Crawford
core  

Sustainable Financing of Cultural Landscapes: Insights from Japan’s Furusato Nozei System

Tourism and Hospitality
Cultural landscapes are facing increasing challenges in terms of sustainable financing, owing to fiscal austerity and limited public funding. This study explores tourists’ willingness to pay (WTP) for the conservation of cultural landscapes through Japan’
Yan Tang, Ruochen Ma, Shixian Luo, Jing Xie, Sihan Zhang, Jing Zhang, Katsunori Furuya   +6 more
doaj   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Techno-economic evaluation of probioticated Kunu-zaki drinks produce from millet and cocoa powder

The Proceedings of the Nigerian Academy of Science
The increase in the world population has led to the increase in the demand for probioticated yoghurt. However, due to the current economic woes, there has been a need for the production of probioticated yoghurt from alternative sources such as cereals ...
Babatunde Olawoye, Ayodeji F. Afolayan, Omotade R. Ogunremi, Isaac O. Olaoye   +3 more
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes, Meiirman Khassen, Ranjit Roy Ghatak, Rohit Joshi, Christian Muñoz Sánchez, Jayakrishna Kandasamy   +5 more
wiley   +1 more source