Results 121 to 130 of about 949,584 (299)

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study examines the effect of managerial ownership, company size, and profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023.
Deni Rachmad Sulistiyanto, Heru Tjaraka
doaj  

Reframing Colonial Korea's Forests Through Protection Forests: The Forests of Joseon (1938)

open access: yesBerichte zur Wissenschaftsgeschichte, EarlyView.
This study examines The Forests of Joseon (1938), a forestry survey compiled by Tokumitsu Nobuyuki under Japanese colonial rule, as a key site of epistemic negotiation between imperial forestry science and Korean indigenous knowledge. Focusing on bíbo forests—geomantic forests believed to regulate energy flow between mountains and villages—the paper ...
Soyeong Park, Jeong‐Hann Pae
wiley   +1 more source

Exploring the Relationship Between Environmental, Social, and Governance and Tax Avoidance Strategies

open access: yesSAGE Open
This study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj   +1 more source

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Does Corporate Governance and Political Connections Matter on Tax Avoidance?

open access: yesManagement & Social Perspectives
This study aims to assess the impact of political connections and good corporate governance on tax avoidance. We used 31 companies covering a five-year period. We found that political connections positively influence tax avoidance.
Indra Rachmawan   +2 more
doaj  

Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? [PDF]

open access: yesHeliyon, 2022
Firmansyah A   +13 more
europepmc   +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

open access: yesBusiness 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

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