Results 71 to 80 of about 806,420 (287)
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
KAÜ-İİBF DergisiThis study investigates how firms strategically coordinate deferred tax positions with earnings management. Using panel data from 185 non-financial firms listed on Borsa Istanbul (2008–2022), firms were classified into a four-part typology based on the ...
Gülhan Suadiye
doaj +1 more source
Singapore’s Recurrent Budget Surplus The Role of Conservative Growth Forecasts [PDF]
Aided by strong economic growth the Singapore government has been able to keep both the tax rate and the government expenditure rate low and yet generate healthy budget surpluses year after year.
Ananda Jayawickrama, Tilak Abeysinghe
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal +3 more
wiley +1 more source
Optimal taxation and budget deficits: Evidence for the EU's New Member States [PDF]
The tax smoothing hypothesis (TSH) is tested for the New Member States of the European Union. Our results show that the TSH holds for five countries, the introduction of the Maastricht 3%-deficit rule, however, had very little effect with regard to the ...
Gerhard Reitschuler
core
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
JOINS (Journal of Information System), 2017 Adanya penurunan pendapatan Pajak Kendaraan Bermotor (PKB) tentu menjadi masalah karena mengurangi Pendapatan Asli Daerah (PAD). Hal ini disebabkan karena tidak adanya rumus untuk menghitung potensi penerimaan pajak secara akurat sehingga menyebabkan ...
Funa Maulida, Yupie Kusumawati
doaj
Tax Tilting and Tax Smoothing: Evidence from South Africa and Turkey
, 2020 This paper examines the existence of tax smoothing hypothesis in two emerging economies: South Africa and Turkey. To test the tax smoothing hypothesis, we use the relationship between the budget surpluses and government expenditures. Before testing the hypothesis, we determine and filter the effect of tax tilting.
Karakas, Mesut, Turan, Taner
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu +4 more
wiley +1 more source