Results 61 to 70 of about 61,869 (306)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
National and International Fiscal Regulations on Value Added Tax (II)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj +1 more source
ON THE EXPEDIENCY OF GRANTING TAX EXEMPTIONS IN THE SPHERE OF SETTLEMENTS IMPROVEMENT [PDF]
Baltic Journal of Economic Studies, 2018 The purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology.
Olena Syniavska +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT External crises unsettle resources, routines, and what responsible action means. Prior research links CSR to stakeholder support and resilience. Yet these relationships remain fragmented, leaving mechanisms connecting responsibility, inter‐organizational cooperation, resilience, social innovation, and renewed responsibility expectations under ...
Darine Azzam
wiley +1 more source
The Tax Relationship Between Shareholders and Corporations Under Italian and EU Tax Systems
, 2013 The comparison of corporate income taxes in Europe has been made more on criteria for the determination of the taxable base and less on the taxpayers.
G. Marino
core +2 more sources
Support and destigmatization in early pregnancy loss in Spain
Feminist Anthropology, EarlyView.Abstract Early miscarriages are a frequent reproductive event, often silenced and shrouded in stigma. Feminist anthropology has pointed out how such losses challenge the widespread Euro‐American social representations of motherhood and pregnancy, as well as societal unease with death.
Giulia Colavolpe‐Severi +2 more
wiley +1 more source
BUDGET AMENDMENT – CAUSE AND EFFECT [PDF]
Annals of the University of Petrosani: Economics, 2014 This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by
ROXANA ISPAS
doaj
Strategic Change, EarlyView.ABSTRACT A key challenge in public procurement management is balancing equity and efficiency in government procurement. Based on longitudinal data on more than 120,000 US federal service and construction contracts awarded between 2008 and 2018 across over 500 federal agencies, we examine how agency‐level dynamic capabilities shape the performance of ...
Matilde Cappelletti +3 more
wiley +1 more source
Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services
Nonprofit Management and Leadership, EarlyView.ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier +4 more
wiley +1 more source