Authors' response to the letter entitled 'zero value-added tax on fruit and vegetables: beyond health and fiscal standards'. [PDF]
Public Health NutrHagenaars LL, Fazzino TL, Mackenbach JD.
europepmc +1 more source
British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley +1 more source
Tax system performance in the Republic of Serbia [PDF]
Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia
Cuzovic, Djordje
core
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
The impact of China's value-added tax credit refunds on enterprise labor demand: Ex-ante analysis and ex-post test. [PDF]
PLoS OneYang Y, Yu X, Du J.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +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]
Glob Health Res PolicyShomuyiwa DO +7 more
europepmc +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Assessment of the Dynamics of Value Added Production in Alabama [PDF]
The paper examines the dynamics of value added industry in Alabama. The focus is on producers that are seeking to distinguish or "de-commodity" their products through value added practices.
Bukenya, James O., Starks, Danyelle N.
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source