Results 51 to 60 of about 23,715 (248)

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Procedure of Contest the Fiscal Administrative Act [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
Appealing administrative-tax acts is a taxpayer's right. It is the administrative appeal procedure provided by the Code of Fiscal Procedure against the debt claim, as well as against other tax administrative acts.
Florentin Gabriel Nanu
doaj  

Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration.
Ireneusz Nowak   +1 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

LEVERAGING SUSTAINABILITY AS BUDGETARY RESOURCES THROUGH FINANCIAL LAW INSTRUMENTS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Through this approach we intend on actually achieving glances on basic legal norms in the field of taxation - Tax Code and the Fiscal Procedure Code - in terms of their potential to confer sustainability of public financial resources.
IONEL BOSTAN
doaj  

Pre-trial procedure settlement disputes on land tax

open access: yesRUDN Journal of Agronomy and Animal Industries, 2016
Currently, land resources are increasingly acting subject to various transactions, procedures and projects, which is required to estimate their value. According to the Federal Law of 29.07.1998 № 135-FZ “On Valuation Activities in the Russian Federation”
I R Pertli, V A Sinenko
doaj   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]

open access: yesFinancial Theory and Practice, 2009
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj  

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