Results 51 to 60 of about 195,936 (263)
CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
Menakar Independensi Hakim Pengadilan Pajak Pasca Putusan MK Nomor 10/PUU-XVIII/2020
Jurnal Konstitusi, 2021 Judicial independence is the main foundation for the of justice and legal certainty. Regarding the discourse on the independence of judicial power, the Constitutional Court decided on Case Number 10/PUU-XVIII/2020 which examined Article 5 paragraph (2 ...
Ananthia Ayu Devitasari
doaj +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer +2 more
wiley +1 more source
The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code [PDF]
, 2014 This Essay seeks to demonstrate that the interpretive use of standards in applying provisions of the Internal Revenue Code is not inconsistent with the rule of law.
Abreu, Alice G., Greenstein, Richard K.
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INSENTIF PAJAK PENGHASILAN BAGI UMKM: REFORMASI, KERINGANAN DAN KEPATUHAN
Justitia Et Pax, 2022 As a response to COVID-19, the Government issued some income tax incentives based on the Minister of Finance Regulation (MoF Regulation) No. 23/PMK.03/2020 concerning Tax Incentives for Taxpayers Who Suffered from COVID-19.
Jerry Shalmont +2 more
doaj +1 more source
Enabling a Circular Water Transition: Identifying Governance Pathways for Wastewater Reuse
Environmental Policy and Governance, EarlyView.ABSTRACT Over 80% of the world's wastewater is discharged untreated, making reuse a widely underutilised strategy for addressing water scarcity. Due to the complexity of implementing water reuse systems, supportive governance conditions are required to steer this process and overcome barriers.
Kirsty Holstead +4 more
wiley +1 more source
UIR Law ReviewThis article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Increasing electricity demand from data centres, industrial applications, electric vehicles and domestic heating is creating pressure to develop electricity systems in many parts of the world, but especially in Western countries. In response to challenges such as grid congestion, interconnection queues and climate‐related hazards, network ...
Jussi Valta +3 more
wiley +1 more source
The AICPA\u27s 10 Guiding Principles [PDF]
, 2002 Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1.
Nellen, Annette M.
core +1 more source
Learning Networks Drive Environmental Innovation: Evidence From Fourth‐Stage Purification Diffusion
Environmental Policy and Governance, EarlyView.ABSTRACT Contaminants of emerging concern, including pharmaceuticals and industrial chemicals, threaten water quality globally. In the European Union (EU), until the adoption of the revised Urban Wastewater Treatment Directive in 2024, a regulatory gap had left the member states and the municipalities in them without binding removal standards ...
Simon Bulian +3 more
wiley +1 more source