Results 11 to 20 of about 39 (39)

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

open access: yesCorporate 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

Estimating National and Foreign Trade Elasticities Using Generalized Transport Costs

open access: yesJournal of Regional Science, Volume 65, Issue 2, Page 471-496, March 2025.
ABSTRACT We introduce the definition of two distinct trade elasticities corresponding to imports from regions located in the same country (national elasticities) and foreign regions located in other countries (foreign elasticities). We resort to a three‐tier nested CES utility structure to derive the corresponding demand gravity equations.
José L. Zofío   +3 more
wiley   +1 more source

QTL Mapping of Several Seed Quality Traits in the DH Population NPZ06 × NPZ09 (Brassica napus L.) for Marker‐Assisted Selection

open access: yesPlant Breeding, EarlyView.
ABSTRACT Enhancing nutritional quality of oilseed rape requires deeper insight into the genetic control of seed quality traits. This study analysed the effect of varying soil phosphorus (P) levels on seed quality traits in the hybrid cultivar Architect. NIRS and laboratory methods were used to quantify total seed P and phytic acid (IP6) content.
Jasmin Vettel   +2 more
wiley   +1 more source

Chemical treatment rescues reduced growth of the autoimmune mutant chs3‐2D without compromising its immune responses

open access: yesPlant Biology, EarlyView.
We generated a compound by chemical modification that can efficiently rescue growth without decreasing the immune response of the chs3‐2D autoimmune mutants, thus chemically uncoupling its growth–defence trade‐off. Abstract Plant development in many species including Arabidopsis relies on the accurate balance between growth and defence.
M. Keijzer   +5 more
wiley   +1 more source

Detection of Honey Adulteration Using Thermorheological and Spectroscopic Analyses: Independent Evaluation With Linear Latent‐Variable and Gradient Boosting Models

open access: yesJournal of Food Science, Volume 91, Issue 7, July 2026.
ABSTRACT Honey adulteration is a prevalent economic fraud that demands robust and reliable detection methods. In this study, a proof‐of‐concept was developed on a comparative study of oscillatory thermorheology (20°C–80°C) and spectroscopic techniques, including UV‐Vis and fluorescence spectroscopy, for the detection of adulteration with glucose ...
Bilge Basturk Berk   +6 more
wiley   +1 more source

Avocado Oil: Commercial Hass Versus Other Varieties—Fatty Acid Profile and Quality

open access: yesEuropean Journal of Lipid Science and Technology, Volume 128, Issue 6, June 2026.
Avocado oils vary in their fatty acid profiles depending on the variety. We compared commercial Hass avocado oils with local Brazilian varieties and olive oils, finding that some non‐commercial varieties, such as Primavera and Galavote, exhibit a quality similar to olive oil.
Wilton Soares Cardoso   +6 more
wiley   +1 more source

Synthetic Raphanobrassica Genome Reveals Functional and Evolutionary Insights Into Clubroot Resistance Genes on Chromosome R5

open access: yesPlant Biotechnology Journal, Volume 24, Issue 6, Page 3534-3549, June 2026.
ABSTRACT Clubroot, a severe soil‐borne disease caused by Plasmodiophora brassicae, poses a severe threat to global production of Brassicaceae oilseed crops and vegetables. To date, there has been a serious lack of clubroot‐resistant germplasms in Brassica napus (AACC), necessitating the urgent development of novel disease‐resistant germplasm.
Xueqing Zhou   +12 more
wiley   +1 more source

AhBWR15, A Novel RLK Gene, Confers Resistance to Ralstonia solanacearum in Peanut

open access: yesPlant Biotechnology Journal, Volume 24, Issue 6, Page 3861-3875, June 2026.
ABSTRACT Bacterial wilt (BW), a severe soil‐borne disease caused by Ralstonia solanacearum, significantly impedes global peanut production. Despite its impact, the mechanisms underlying BW resistance in peanut remain unclear. Herein, we selected the highly resistant variety Nongdahua108 (H108) and the susceptible variety Nongdahua107 (H107) to develop ...
Zenghui Cao   +16 more
wiley   +1 more source

Bioprinting Organs—Science or Fiction?—A Review From Students to Students

open access: yesAdvanced Healthcare Materials, Volume 15, Issue 16, 24 April 2026.
Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu   +18 more
wiley   +1 more source

Seismic Design of Concrete Dams: An Integrated Risk‐Informed Performance‐Based (RIPB) Framework

open access: yesEarthquake Engineering &Structural Dynamics, Volume 55, Issue 5, Page 1019-1049, 25 April 2026.
ABSTRACT This paper advances the integration of risk‐informed principles into the seismic design of dams—a domain long guided by standards‐based, largely deterministic approaches. While performance‐based earthquake engineering is well established for buildings and bridges, its systematic adoption in dam engineering remains limited. We first address two
M. Amin Hariri‐Ardebili, Larry K. Nuss
wiley   +1 more source

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