Results 111 to 120 of about 806,420 (287)

Seasonal production smoothing [PDF]

Empirical tests of the production-smoothing hypothesis have yielded mixed results. In this paper, Donald Allen looks for, and finds evidence of, seasonal production smoothing in 15 out of 25 manufacturing series and 8 out of 10 retail series, using ...
Donald S. Allen
core  

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Other title: In the Matter of the Appeal of Lafarge Midwest / Martin Tractor Co., Inc. from an Order of the Division of Taxation on Assessment of Sales Tax : WOrder Denying the Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Denying the Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Tax-induced cattle feeding

California Agriculture, 1972
Cattle feeding for income tax deferral has resulted in many nonfarm investors providing substantial capital for cattle feeding in California. This recent growth in outside financing, accomplished mainly through limited-partnership arrangements, has ...
J Youde, H Carman
doaj  

Tax Smoothing versus Tax Shifting

, 2002
Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households. Changes in financial policy do not only shift taxes across generations, but also within cohorts.
openaire   +1 more source

CEO Characteristics and CSR Governance Quality: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti, Alessandra Allini, Ilaria Martino, Bikki Jaggi   +3 more
wiley   +1 more source

Other title: In the Matter of the Appeal of Burch, Ian A. from an Order of the Division of Taxation on Assessment of Controlled Substances Tax : Order Granting Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Granting Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Beyond the Badge: Do Sustainable Business Certifications Reflect Employees' Workplace Experiences? Evidence From Employee‐Reported Workplace Evaluations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between sustainability certifications and employee satisfaction by conceptualizing certifications as external signals and internal organizational resources. Drawing on signaling theory and the resource‐based view (RBV), a purposively selected dataset of 172 certified firms and a comparison group of 20,026 ...
Malte Bau, Sumaya Islam, Michael Wunsch
wiley   +1 more source

Tax Smoothing and Expenditure Creep [PDF]

Tax smoothing minimises the economic costs of raising taxes to finance a varying profile of expenditure. This standard result assumes that expenditure pressures do not vary with the short term fiscal position.
Chris Pinfield
core  

Recovery and Repurposing of End‐of‐Life Graphitic Anodes for Green Lithium‐Ion Batteries

EcoEnergy, EarlyView.
This review summarizes the degradation mechanisms of spent graphite anodes in lithium‐ion batteries and highlights key recycling, regeneration, and modification strategies, including hydrometallurgical and pyrometallurgical approaches. It also discusses recent advances in surface engineering, structural regulation, and material hybridization, offering ...
Wei Wei, Weiguo Liu, Jiangqi Zhou
wiley   +1 more source