Results 141 to 150 of about 900,860 (280)

Accounting Implications of Taxation [PDF]

Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this ...
Ecobici, Nicolae, Paliu-Popa, Lucia
core   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

Business Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio, Rubén Granado‐Díaz, José A. Gómez‐Limón, Anastasio J. Villanueva   +3 more
wiley   +1 more source

Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]

Nat Food
Plinke C, Sureth M, Kalkuhl M.
europepmc   +1 more source

Recession, taxes and economic growth. [PDF]

The current economic situation forces the governments to find solution how to promote economic growth. Economic theory suggests that differences in taxation may play a role in explaining differences in economic performance.
Szarowska, Irena
core   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Zero value-added tax on fruits and vegetables: beyond health and fiscal standards. [PDF]

Public Health Nutr
Pacaol NF.
europepmc   +1 more source

The Informal Sector, Third Version [PDF]

This paper investigates the determinants of informal economic activity. We present two equilibrium models of informality and test their implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Authors' response to the letter entitled 'zero value-added tax on fruit and vegetables: beyond health and fiscal standards'. [PDF]

Public Health Nutr
Hagenaars LL, Fazzino TL, Mackenbach JD.
europepmc   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes, Andrew Defanto, Ranjit Roy Ghatak, Rohit Joshi, Walid al Saad   +4 more
wiley   +1 more source