Results 151 to 160 of about 6,813 (265)

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan, Affan Hameed, Naimat U. Khan, Zafir Ullah Khan   +3 more
wiley   +1 more source

Value Added Tax in European Union [PDF]

Ovidius University Annals: Economic Sciences Series
EU member states he was trying through reforms to create a system as adaptable as possible to future situations and as much as possible the full. Therefore, we find useful an analysis on the efficiency of collecting value tax added to highlight the ...
Adriana Ioana Filip (Croitoru), Alina Putan   +1 more
doaj  

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero, Nieves García‐Casarejos, Pilar Gargallo   +2 more
wiley   +1 more source

Anatomy of the Soft Palate and Its Role in Upper Airway Function: A Narrative Review

Clinical Anatomy, EarlyView.
ABSTRACT The soft palate is a complex anatomical structure, located at the posterior aspect of the oral and nasal cavities, able to dynamically create valve closure of the nasal and the oral cavities. Its precise movement is critical for speech, swallowing, and respiration. Despite its functional importance, detailed characterization of its constituent
James C. D. Miller, Nikki Mills, Ho‐Fung Chan, Alys R. Clark, S. Ali Mirjalili   +4 more
wiley   +1 more source

Less Cash, Same Shadow? Payment Trends and Informality in the European Union [PDF]

Ovidius University Annals: Economic Sciences Series
In the context of accelerating digitalisation, the transition from cash to electronic payments is often perceived as an effective means of reducing the shadow economy.
Lavinia Mastac
doaj  

Copula‐based joint modelling of emergency department visits with time‐varying dependence

Canadian Journal of Statistics, EarlyView.
Abstract Jointly modelling multiple correlated count time series is essential in health services research, where outcomes like emergency visits for mental health and substance use often evolve together. Ignoring these dependencies can obscure meaningful trends and limit the effectiveness of policy evaluation.
Guanjie Lyu, Cindy Feng, Lihui Liu
wiley   +1 more source

Investigating the Cytoskeleton of DRGs Using Cryo‐Electron Microscopy and Deep Learning

Cytoskeleton, EarlyView.
ABSTRACT We describe a method for determining the ultrastructural organization of axons and varicosities of cultured dorsal root ganglion (DRG) neurons using cryogenic electron microscopy (cryo‐EM). Cryo‐EM reveals the dimensions, proximity, and overall organization of biological specimens in a near‐native state, avoiding artifacts of fixation and ...
M. Neal Waxham, Mihir Relan, Matthew T. Swulius, Andrea K. H. Stavoe   +3 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

Rethinking Goods and Services Tax (GST) and Academic Research in India. [PDF]

Cureus
Kandi V.
europepmc   +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