Results 151 to 160 of about 41,692 (290)
Zero value-added tax on fruits and vegetables: beyond health and fiscal standards. [PDF]
Pacaol NF.
europepmc +1 more source
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Authors' response to the letter entitled 'zero value-added tax on fruit and vegetables: beyond health and fiscal standards'. [PDF]
Hagenaars LL, Fazzino TL, Mackenbach JD.
europepmc +1 more source
This bachelor thesis focuses on the value added tax and erimbursement. The thesis includes the explanation of the basic terminology of the value added tax in Czech Republic, European union and selected countries.
Žáková, Marie
core
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Transforming adolescent menstrual health through policy: the role of value added tax exemptions in improving access to sanitary products. [PDF]
Shomuyiwa DO +7 more
europepmc +1 more source
Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes [PDF]
This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy ...
John Whalley, Aled Ab Iorwerth
core
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source

