Results 121 to 130 of about 26,831 (258)

The fiscal sustainability of Burkina Faso's free health care policy for maternal and child health: an analysis using the fiscal space diamond. [PDF]

BMC Health Serv Res
Siri A, Ilboudo PG.
europepmc   +1 more source

The Islamic Ethics of Tax Evasion

Interdisciplinary Journal for Religion and Transformation in Contemporary Society
Abstract This article explores the ethical dimensions of taxation within Islamic thought, focusing on the interplay between divine command, legal reasoning, and political legitimacy. By examining classical and contemporary debates surrounding zakāt and state-imposed levies, it identifies three distinct theological-legal paradigms ...
openaire   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Quantile regression of tobacco tax pass-through in the UK 2017-2021: how have manufacturers passed through tax changes for different tobacco products in small retailers? Analysis at the national level and by neighbourhood of deprivation. [PDF]

Tob Control
Wilson LB, Angus C, Brennan A, Gillespie D, Shortt NK, Tunstall H, Valiente R, Pearce J.   +7 more
europepmc   +1 more source

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 more
wiley   +1 more source

Do tax waivers reduce prices and increase imports of healthy foods? Interrupted time-series analyses from Tonga. [PDF]

BMJ Public Health
Teng A, Kim AHM, Puloka V, Tukunga S, Mafi F, Fukofuka K, Wilson N.   +6 more
europepmc   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Socioeconomic determinants of COVID-19 incidence in a German rural area. [PDF]

BMC Public Health
Fujiwara KN, Lichtenberg ED, Golbach R, Holzgreve F, Wanke EM, Groneberg DA, Herrmann E, Ohlendorf D.   +7 more
europepmc   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Associations of social capital dimensions with charitable giving and hometown tax donation participation in Japan. [PDF]

Sci Rep
Urakawa K, Fan X.
europepmc   +1 more source