Results 101 to 110 of about 11,923 (261)
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
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
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Water Electrolysis Technologies for Extraterrestrial Water Resource Conversion
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
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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
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Flexible Direct‐Conversion X‐Ray Detectors: From Emerging Materials to Conformal Imaging
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
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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
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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
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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
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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
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Knowledge Integration in Professional Practices: Towards a New Transacting Approach
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
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