Results 101 to 110 of about 24,917,586 (296)

Preserving the constitutional function of courts and increasing confidence in the tax system : time to re-consider Futuris

open access: yes, 2019
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav   +4 more
wiley   +1 more source

Interpretation of the possibility of extensive clause IX article 103 of the Federal Constitution by collective protection of procedure

open access: yesScientia Iuris, 2018
The aim of this study is to analyze the broad interpretation of the rule present in article 103 of the Brazilian Federal Constitution (CF), specifically in section IX, which in its entirety provides an exhaustive list that gives legitimacy to the use of ...
Letícia de Oliveira Catani Ferreira   +1 more
doaj   +1 more source

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

open access: yesBusiness 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

Allocating Taxing Powers within the European Union

open access: yes, 2013
- Addresses key issues for the allocation of taxing powers in the European Union - Looks at fundamental questions of direct taxation - Covers a broad range of aspects such as limited tax liability, losses or transfer pricing The contributions to ...

core   +1 more source

Economic and Institutional Determinants of Tax payers Voluntary Compliance with Law of Tax: Evidence from Robe, Goba and Dinsho Towns

open access: yes
Research done by College of Business and Economics June 2021.
Muluken Alemayehu*   +2 more
openaire   +2 more sources

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia   +4 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal   +6 more
wiley   +1 more source

Why and when does multitasking impair flow and subjective performance? A daily diary study on the role of task appraisals and work engagement

open access: yesFrontiers in Psychology
In this diary study, we contribute to research on day-level multitasking in organizations by investigating why and when multitasking impairs employees’ work-related flow and subjective job performance on a daily basis.
Helen Pluut   +2 more
doaj   +1 more source

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