Results 71 to 80 of about 7,513 (266)

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

Journal of Accounting and Investment, 2019
This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia, Payamta Payamta, Sutaryo Sutaryo   +2 more
doaj   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting

, 2006
The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for ...
Falkman, Pär, Tagesson, Torbjörn
openaire   +1 more source

Accrual Accounting in Government: Is Fund Accounting Still Relevant?

Procedia - Social and Behavioral Sciences, 2014
AbstractThe main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability. Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.
Salleh, Kalsom, Aziz, Rozainun Ab, Bakar, Y. Nurli Abu   +2 more
openaire   +1 more source

Dynamics of postnatal bone development and epiphyseal synostosis in the caprine autopod

Developmental Dynamics, EarlyView.
Abstract Background Bones develop to structurally balance strength and mobility. Bone developmental dynamics are influenced by whether an animal is ambulatory at birth. Precocial species, which are ambulatory at birth, develop advanced skeletal maturity in utero and experience postnatal development under mechanical loading.
Christopher J. Panebianco, Maha Essaidi, Elijah Barnes, Ashley Williams, Karin Vancíková, Margot C. Labberté, Pieter Brama, Niamh C. Nowlan, Joel D. Boerckel   +8 more
wiley   +1 more source

Successful Implementation of Environmental Policy and Governance: Understanding and Modeling Micro Governance

Environmental Policy and Governance, EarlyView.
ABSTRACT Successful implementation of environmental policy and governance highly depends on the capacity to know about, build new and utilize existing governance structures. However, the theoretical tools and available methods to assess the complexity of emerging or existing structures are rather limited.
Diana Giebels, Arend Ligtenberg, Martha Bakker   +2 more
wiley   +1 more source

Cilostazol in patients with heart failure and preserved ejection fraction—The CLIP‐HFpEF trial

ESC Heart Failure, Volume 12, Issue 2, Page 1437-1446, April 2025.
• Cilostazol is an oral PDE‐3 inhibitor that may have advantageous effects in heart failure with preserved ejection fraction (HFpEF). • Cilostazol significantly improved short‐term heart failure‐related health status scores (KCCQ‐12) and NT‐proBNP levels when compared to placebo.
Norman Aiad, Jeanne du Fay de Lavallaz, Michael J. Zhang, Thanat Chaikijurajai, Bo Ye, Prabhjot S. Nijjar, Julie A. Lahiri, Cindy M. Martin, Tamas Alexy, Markus Meyer   +9 more
wiley   +1 more source

AI‐driven circular economy optimization in waste management: A review of current evidence

Environmental Progress &Sustainable Energy, EarlyView.
Abstract The integration of artificial intelligence (AI) and machine learning (ML) in waste management has the potential to significantly advance circular economy objectives by enhancing efficiency, reducing waste, and optimizing resource recovery. However, realising these benefits depends on addressing significant technical, economic, and systemic ...
David Bamidele Olawade, Ram Narayan Yadav, James O Ijiwade, Ojima Z. Wada   +3 more
wiley   +1 more source

How Changing Narratives About the Future Shape Policymaking for the Long Term

European Policy Analysis, EarlyView.
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley   +1 more source