Results 81 to 90 of about 324 (166)

Conceptualizing the Street‐Level Bureaucrat Construct

Public Administration and Development, EarlyView.
ABSTRACT Differences among street‐level bureaucrats—across professions, institutional settings, regions, and countries—are largely overlooked in research. We propose conceptualizing the street‐level bureaucrat construct as a general variable that varies across institutional settings, professions, cultures, times, and locations. We analyze variations in
Faisal S. Cheema, Euipyo Lee, Rajneesh Gupta, James L. Perry   +3 more
wiley   +1 more source

Capacity and limitations of US wild meat donation programmes

People and Nature, EarlyView.
Abstract Historically, sharing of wild harvests to facilitate food security followed concepts of kin selection and reciprocal altruism. However, cultural shifts have reduced access to foods for some populations in modern times. Cultural altruism through sustainably harvested wild meat donation programmes (WDPs) can reduce food and nutritional ...
David S. Mason, Mark E. Bell, Kenneth F. Kellner, Chad M. Stewart, Jerrold L. Belant   +4 more
wiley   +1 more source

Ustalanie kosztów uzyskania przychodów w warunkach prowadzenia ksiąg rachunkowych

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019
The aim of the article is to analyze and evaluate options for determining tax deductible costs in the tax result. The subject of the analysis are the provisions of laws regulating the taxation of business income.
Michał Poszwa
doaj  

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

Sustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

The Ethical Dimensions of Climate Change: Rethinking Justice, Responsibility, and Collective Obligation

Sustainable Development, EarlyView.
ABSTRACT Climate change is one of the most profound ethical and existential challenges of the 21st century. Beyond its physical, economic, and environmental consequences, it raises fundamental moral questions about justice, equity, responsibility, and the right to a livable planet.
Jacob Kwakye
wiley   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

Sustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne, Adis Dzebo, Zoha Shawoo, Mario Cardenas, Pierrick Chalaye, Alexia Faus Onbargi, Cassilde Muhoza, Patricia Nicdao, Nokwethaba Makhanya, Navam Niles, Priyatma Singh   +10 more
wiley   +1 more source

Electronic delivery and the effectiveness of the right to a court hearing – the limits of procedural formalism in the light of Supreme Administrative Court case law

Prawo Budżetowe Państwa i Samorządu
This article contains an analysis of the consequences of changes in the regulations governing the electronic filing of complaints with provincial administrative courts through tax authorities. The discontinuation of the ePUAP service and the postponement
Oskar Bednarczyk, Patrycja Szkudlarek
doaj   +1 more source

Optimizing Eco‐Industrial Park Site Selection for Circular Supply Chains: A Novel Hybrid Decision‐Making Approach

Sustainable Development, EarlyView.
ABSTRACT Eco‐Industrial Parks (EIPs) are critical infrastructure for transitioning to sustainable production and consumption patterns, enabling resource efficiency through industrial symbiosis. However, the success of these circular ecosystems depends heavily on strategic location planning that balances conflicting economic, environmental, and social ...
Ertugrul Ayyildiz, Betul Sasmazturk
wiley   +1 more source

Peace and Inclusive Governance in Sustainable Development: Strengthening Institutions and Environmental Services

Sustainable Development, EarlyView.
ABSTRACT Sustainable Development Goal 16 (SDG 16) emphasizes peace, justice, and strong institutions as essential foundations for sustainable development. This study adopts a desktop‐based qualitative research approach to examine how institutional quality and governance systems influence progress toward SDG 16 and broader development outcomes.
Maryem Souiai, Hind Alkhowar, Haya Al‐Obaidli, Moza Al‐Muhannadi, Noora Alkhelaifi, Maythaa Al‐Kubaisi, Najlaa Al‐Khayareen, Shooq Al‐Sahoti, John N. Hahladakis   +8 more
wiley   +1 more source

Moral Economies of Debt Forgiveness and Enforcement in Postcrisis Iceland

Economic Anthropology, EarlyView.
ABSTRACT Who deserves financial relief in times of crisis, and on what grounds? The 2008 collapse of Iceland's banking system prompted state intervention to mitigate household indebtedness, including forbearance, pension withdrawals, repayment adjustments, and debt reductions.
Timothy Heffernan
wiley   +1 more source