Results 41 to 50 of about 99 (69)

A novel graphical and analytical method for the kinematic analysis of fourth class Assur groups

open access: yesRevista Facultad de Ingeniería Universidad de Antioquia, 2011
En este artículo se presenta un método para el análisis cinemático de un grupo de cuarta clase, utilizando un método grafo-analítico. La solución es obtenida utilizando dos puntos especiales de Assur.
Héctor Quintero   +3 more
doaj  

Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach

open access: yesAccounting &Finance, Volume 65, Issue 4, Page 3664-3687, December 2025.
ABSTRACT Sustainability assurance practice remains highly fragmented, resulting in considerable variation in assurance outcomes. Using a dataset of 1465 assurance reports (2018–2022), this study investigates the relationship between the level of assurance professionalism reflected in assurance reports and idiosyncratic risk in carbon‐intensive firms ...
Marta Sánchez‐Sancho   +2 more
wiley   +1 more source

Can Solar‐Powered Irrigation Systems Naturally Meet Crop Water Requirements? Proof of Concept From a Case Study in Sub‐Saharan Africa

open access: yesIrrigation and Drainage, Volume 74, Issue 4, Page 1423-1435, October 2025.
ABSTRACT Irrigation scheduling is crucial for ensuring precise water delivery to crops. However, in many sub‐Saharan African irrigation schemes, water is applied without considering crop water needs, resulting in low crop water productivity and low yields. Solar‐powered irrigation systems can automatically meet these needs by utilizing solar radiation,
Eric Oppong Danso   +15 more
wiley   +1 more source

Unraveling the smokescreen of ESG disclosure debate: Shedding light on excessive ESG disclosure and economic risk

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 34, Issue 4, Page 1713-1729, October 2025.
Abstract This paper investigates the correlation between excessive ESG disclosure and economic risk, measured through the cost of capital. We analyze a sample comprising 430 S&P 500 US firms over 12 years, from 2011 to 2022. Our findings show that excessive ESG disclosure is associated with a reduction in the cost of capital.
Imen Khanchel, Naima Lassoued
wiley   +1 more source

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 6, Page 6488-6512, September 2025.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

The Campaigns of the First Three Years of Tukultī-Ninurta’s I (1242-1206 BC)

open access: yesBanber Arevelagitut'yan Instituti
The chronology of events during the reign of Tukultī-Ninurta I does not stand out with particular accuracy, which often sparked controversy. In particular, it refers to the irregular sequence of events in the king's records.
Ruslan Tsakanyan
doaj   +6 more sources

Dynamics Modeling and Simulation of Rolling Shear Mechanism with PR-11RⅢ Composite Connecting Rod

open access: yesJixie chuandong, 2017
A new rolling shear mechanism which is driven by one horizontally positioned hydraulic cylinder is put forward through analyzing the present shear mechanism at home and abroad.
Zhang Duo   +3 more
doaj  

Cooperation in publicly funded reference material production

open access: yesСтандартные образцы, 2019
Emteborg H. et al. Cooperation in publicly funded reference material production. Accred Qual Assur. 2018;23(6):371-377. DOI.org/10.1007/s00769-018-1349-1.
H. Emteborg   +12 more
doaj  

Application of Assur Rod Group Method in the Synthesis of Cam Linkage Mechanism

open access: yesJixie chuandong, 2015
The Assur rod group method is applied to synthesizes the cam linkage mechanism,including the determination of the cam contours,calculation of curvature radius and pressure angle of cam profile.The synthesis of cam linkage mechanism is obviously ...
Yang Jianhui, Lan Zhaohui
doaj  

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