Results 41 to 50 of about 1,816,315 (215)
American Journal of Community Psychology, EarlyView.Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham +1 more
wiley +1 more source
Capital structure and thin-capitalization rule
, 2014 Teorija opredeljuje kakovost kapitalske strukture zelo različno. Nanjo vplivajo številni dejavniki. Pri posojilih med povezanimi osebami (kot obliki dolžniškega financiranja) in prihrankih, ki jih dosežemo pri tej obliki financiranja, družbe ustvarijo t.
Hauptman, Lidija, Tič, Sašo
core +1 more source
Knowing education in Thailand like a global expert organisation: Politics, context and data
British Educational Research Journal, EarlyView.Abstract Global expert organisations play increasingly significant roles in the way that education is understood and governed internationally, including by influencing the discourses through which education is conceptualised and shaping norms of what counts as success, failure, progress and the most desirable visions for the future.
Steve Puttick +6 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Debt financing and thin-capitalization [PDF]
, 2017 Ker vsaka oblika financiranja zagotavlja določeno varnost in predstavlja določeno tveganje, so podjetja pogosto v dilemi, v kakšnem razmerju naj za svoje financiranje izberejo lastniške ali dolžniške vire.
Hauptman, Lidija, Tič, Sašo
core
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development [PDF]
, 2015 In the absence of financial frictions, the purpose of thin capitalization rules is to limit multinational firms’ possibilities of engaging in tax planning via debt shifting.
Mardan, Mohammed
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
CCCTB: Thin Capitalization and Inbound Investment
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
Dourado, Ana Paula, de la Feria, Rita
core
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source