Results 101 to 110 of about 11,923 (261)

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

Does EU Taxonomy Alignment Reduce Corporate Emissions? Evidence From Nordic Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates whether EU Taxonomy alignment is associated with lower corporate emissions, using 982 firm‐years from 358 Nordic firms (2022–2025). Extending targeted transparency theory, the study develops a signal‐quality framework under which a mandated classification is informative only if it satisfies signal relevance, signal ...
Ane C. H. Jensen
wiley   +1 more source

Water Electrolysis Technologies for Extraterrestrial Water Resource Conversion

open access: yesEcoEnergy, EarlyView.
This paper reviews four water electrolysis technologies for extraterrestrial water conversion: alkaline water electrolysis, proton exchange membrane water electrolysis, solid oxide water electrolysis, and anion exchange membrane water electrolysis. It elaborates on their mechanisms, components, and integration, highlighting challenges such as water ...
Yawen Jiang   +6 more
wiley   +1 more source

Recent Advances of Perovskite Oxides for Air Pollution Control Chemistry: The Closed Loop From Design to Application

open access: yesEcoEnergy, EarlyView.
This review summarizes a descriptor‐guided framework for linking theoretical calculations, in situ/operando characterization, synthesis regulation, and application screening in functional materials. Emphasis is placed on dynamic structure–property relationships that enable low‐cost material design with enhanced activity, stability, and environmental ...
Yanyu Jin   +9 more
wiley   +1 more source

Flexible Direct‐Conversion X‐Ray Detectors: From Emerging Materials to Conformal Imaging

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
This comprehensive review analyzed the performance, challenges, and future directions of four emerging material systems for next‐generation flexible direct‐conversion X‐ray detectors: organic semiconductors, perovskites, metal–organic frameworks, and inorganic metal compounds.
Haipeng Di   +11 more
wiley   +1 more source

How emerging market firms learn to lead in complex product systems: Evidence from China's civil aircraft industry

open access: yesGlobal Strategy Journal, EarlyView.
Abstract Research Summary The rise of emerging market lead firms (LFs) in global value chains (GVCs) challenges the prevailing view that only multinational corporations (MNCs) from advanced economies lead systems integration, design, and innovation activities.
Yuanyuan Wu, Paola Perez‐Aleman
wiley   +1 more source

Programmable solar‐blind ultraviolet sensors enabling integrated single‐pixel sensing and neuromorphic processing

open access: yesInfoMat, EarlyView.
A Schottky photodiode based on (Al0.14Ga0.86)2O3 was developed, in which the sensing and processing functions were temporally decoupled through bias voltage modulation. By integrating single‐pixel imaging with a reservoir computing architecture, a comprehensive intelligent vision system was constructed.
Hongbin Wang   +10 more
wiley   +1 more source

Official Development Assistance in Water and Sanitation: Do Conflict Violence and Militarization in Developing Countries Matter?

open access: yesJournal of International Development, EarlyView.
ABSTRACT This study examines the levels of official development assistance (ODA) in water and sanitation received by developing countries through the lens of conflict violence and militarization in those countries. Previous work on water and sanitation ODA has not considered how conflict or the capacity for organized violence can impact receipt of ...
Christopher Williams
wiley   +1 more source

Characteristics of Boundary Layer Height Variations in Global Arid Regions and Their Sensitivity to Influencing Energy Factors

open access: yesInternational Journal of Climatology, EarlyView.
Global warming has intensified drought impacts across most arid regions, altering surface energy partitioning and atmospheric boundary layer (ABL) development. Using 1979–2018 ERA‐Interim reanalysis data, we show that the long‐term mean boundary layer height (BLH) over global arid regions is approximately 841.8 m, nearly 200 m higher than over humid ...
Rong Wang   +4 more
wiley   +1 more source

Knowledge Integration in Professional Practices: Towards a New Transacting Approach

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This paper advances understanding of knowledge integration across professional boundaries by examining how professionals coordinate action in two life‐ and time‐critical settings: aircraft maintenance and emergency healthcare. Building on established knowledge integration perspectives, the study investigates situations in which actors must ...
Ann Svensson, Ritva Rosenbäck
wiley   +1 more source

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