Results 161 to 170 of about 971,278 (292)
Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]
PLoS OneKollruss T.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although circular business models (CBMs) are central to the circular economy (CE) transition, their adoption among small and medium‐sized enterprises (SMEs) remains limited, and evidence on barrier variation across CBMs and sectors is scarce. This study examines barriers to engagement in five CBM activities, spanning secondary raw material use,
Gordon Sirr +3 more
wiley +1 more source
Estimating the potential health impact of taxing sugar-sweetened drinks in Thailand: a modelling study. [PDF]
BMJ Glob HealthNgam-A-Roon W +4 more
europepmc +1 more source
From Sustainable Practices to SME Resilience: An Integrative, Systems‐Based Review With Propositions
Business Strategy and the Environment, EarlyView.ABSTRACT This integrative review examines how sustainable practices foster organizational resilience in small‐ and medium‐sized enterprises (SMEs), supporting long‐term sustainable development. Existing resilience models often overlook SMEs' distinctive challenges—limited resources and managerial short‐termism—whereas research linking day‐to‐day ...
Pongsakorn Nongnuch +2 more
wiley +1 more source
Optimizing for happiness in EU technology policy to repay public subsidies for AI. [PDF]
R Soc Open SciWachter S +3 more
europepmc +1 more source
From Uncertainty to Risk: How Firms Respond in Circular Economy Transitions
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy exposes firms to multiple sources of uncertainty, yet existing research largely treats these challenges as barriers rather than drivers of firm behavior. This paper develops a conceptual understanding of how uncertainty is translated into risk and how this shapes firm responses in circular economy contexts.
Hiva Rastegar, Gabriel Eweje
wiley +1 more source
Value added tax (VAT) - transfer of tax liability in construction
Cilj ovog istraživanja je približiti prijenos porezne obveze u građevinarstvu kod poreza na dodanu vrijednost.The aim of this research is to approximate the transfer of tax liability in construction to value added ...
Veselinović, Valentina
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed +3 more
wiley +1 more source
Health taxes and universal health coverage in low- and middle-income countries: a scoping review of pathways, challenges and policy lessons. [PDF]
BMJ OpenKurniawan DW +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass +3 more
wiley +1 more source