Results 131 to 140 of about 74,141 (305)

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

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

The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles

, 2014
This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014.
Kristoffersson, Eleonor,, Hiort af Ornäs Leijon, Lena,   +1 more
core   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

Synergistic π‐π and π‐d Interactions Between Carbon Nanotubes and Coordination Polymers Crafting Core‐Shell Nanostructured Cathode for High‐Performance Sodium‐Organic Batteries

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Ni‐DHBQ nanosheets are encapsulated around carbon nanotubes, resulting in a core‐shell layered heterostructure that enables high high‐throughput charge transfer. This unique architecture not only enhances electron transport efficiency but also significantly increases the density of redox‐active sites.
Mengpei Qi, Xiaohua Lei, Xiaoju Lu, Yalong Jiang, Yunhai Zhu, Aiqing Zhang, Yingkui Yang   +6 more
wiley   +1 more source

The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country

, 2016
A Value Added Tax (VAT) is seen as critical in providing the tax revenue base for governments, especially developing nations. However, prior research about VAT compliance costs has largely occurred in developed nations and has generally excluded ...
Faridy, Nahida, Freudenberg, Brett, Sarker, Tapan, Copp, Richard   +3 more
core  

Changing Minds in Times of War: An Intervention Tournament to Increase Public Support for Ending the Israel–Gaza War

European Journal of Social Psychology, EarlyView.
ABSTRACT Public opinion plays a central role in shaping conflict dynamics and influencing wartime policy. In this work, we examined which psychological intergroup interventions could increase public opposition to war. Building on research showing that instrumental reasoning and social identification are central, though not exhaustive, predictors of war‐
Ilana Ushomirsky, Lee Aldar, Shira Roth, Eran Halperin   +3 more
wiley   +1 more source

VAT incidence in real VAT systems

Journal of Public Economics
Giacomo Brusco, Tejaswi Velayudhan
openaire   +2 more sources

Structural design and 3D printing of flexible integrated electronic systems

FlexMat, EarlyView.
This review provides a comprehensive overview of design and integration strategies for individual components in flexible electronics, highlights the 3D‐printing fabrication techniques, and discusses recent advances in system‐level integration and their applications in real‐time monitoring and intelligent robotics.
Jiani Gong, Jiaying Wang, Changsong Shi, Chi Guo, Songze Fu, Jie Tao, Xiaolong Chen, Yunfei Chen, Zhiyang Lyu   +8 more
wiley   +1 more source

Evaluation of a Partial Ban on Rx‐Rebates in Germany

Health Economics, EarlyView.
ABSTRACT We investigate patients' price sensitivity for prescription (Rx) drugs with regards to patronizing online or brick‐and‐mortar pharmacies. In doing so, we exploit a policy change in Germany that prohibited online pharmacies from granting rebates to one part of the population, the members of the statutory health insurance scheme.
Maximilian M. Gail, Georg Götz, Daniel Herold, Jan T. Schäfer   +3 more
wiley   +1 more source