Results 81 to 90 of about 1,589 (259)
Konflik Norma Pemanggilan Notaris dalam Perkara Pidana Perpajakan
This study aims to analyze the disharmony of norms concerning the summoning of notaries by law enforcement officials in tax crime cases between Article 66 of the Law on Notary Position and Article 7 paragraph (5) letter e of Supreme Court Regulation ...
Ko Susy Tanzil, Benny Djaja
doaj +1 more source
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
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
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
TAX CONTROL PROCEDURES DURING MARTIAL LAW
Daniil Trashkalov, Tetiana Shulha
openaire +1 more source
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
Abuso nel diritto civile e nel diritto tributario, e l’abuso del processo – Parte Prima
This study succinctly illustrates the concept of abuse of rights within civil and tax law, with an evolutionary reconstruction from its origins to recent applications in procedural law, where it has assumed a well-defined position with a regulatory ...
Luigi Di Prisco
doaj
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
General Tax Provisions and Procedures Issues on the Omnibus Law in Indonesia [PDF]
Prianto Budi Saptono +2 more
openaire +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source

