Results 81 to 90 of about 15,287 (268)

IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA

open access: yesCivitas et Lex, 2017
The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23).
Salvatore ANTONELLO Parente
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Subjective Beliefs About Trust and Reciprocity Activate an Expected Reward Signal in the Ventral Striatum

open access: yesFrontiers in Neuroscience, 2019
There is overwhelming evidence that the evaluation of both reward decisions and their associated outcomes are closely linked with bilateral activation of the ventral striatum, with these insights stemming from tasks such as the monetary incentive delay ...
Kim Fairley   +6 more
doaj   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Administrative law governing the activities of law enforcement agencies under Martial Law

open access: yesIus Humani
Effective and timely performance of duties by law enforcement officers under martial law is an important step on the way to restoring law and order disturbed by the armed conflict.
Yurii Holodnyk   +4 more
doaj   +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

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

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +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

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