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Results 71 to 80 of about 1,015,372 (253)

L\'{e}vy flights as subordination process: first passage times

, 2004
We obtain the first passage time density for a L\'{e}vy flight random process from a subordination scheme. By this method, we infer the asymptotic behavior directly from the Brownian solution and the Sparre Andersen theorem, avoiding explicit reference ...
Metzler, R., Sokolov, Igor M.
core

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source

High‐Temperature Heat Pump Test Bench with n‐Butane (R‐600) Generating Steam

Chemie Ingenieur Technik, EarlyView.
This work involves building a test bench for a high‐temperature heat pump (HTHP) and analyzing the measurements. The focus is on steam generation using an HTHP to decarbonize process steam demand. The findings indicate that stable steam generation is possible, providing a higher heat transfer coefficient in the heat pump's condenser.
Sebastian Benkert +7 more
wiley +1 more source

Measuring the Impact of the Substitution of Innovator Biologics With Biosimilars on Uptake and Costs Among Ontario Public Drug Benefit Recipients

Clinical Pharmacology &Therapeutics, EarlyView.
In Ontario, biologics have historically represented a small proportion of public drug claims but a large proportion of spending. Biosimilars, lower cost alternatives to biologics, offer a potential solution to the rising spending on biologics. From March 2023 to January 2024, the Ontario Ministry of Health required public drug program beneficiaries on ...
Anita Iacono +10 more
wiley +1 more source

Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]

The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Sercu, Piet +2 more
core

Building a Robust Investigator‐Initiated Platform: The I‐CARE Experience

Clinical Pharmacology &Therapeutics, EarlyView.
Investigator‐initiated studies that include information collected by patients are rising, but limited data is available on patient and investigator experience in this setting. The I‐CARE cohort included patients with inflammatory bowel disease (IBD) monthly collecting clinical information in 15 countries for up to 6 years.
Julien Kirchgesner +906 more
wiley +1 more source

On the present state of the Andersen-Lempert theory

, 2010
In this survey of the Andersen-Lempert theory we present the state of the art in the study of the density property (which means that the Lie algebra generated by completely integrable holomorphic vector fields on a given Stein manifold is dense in the ...
Kaliman, Shulim, Kutzschebauch, Frank
core

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 +3 more
wiley +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source

Nothing like the Enron affair could happen in France (!) [PDF]

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals
Stolowy, Hervé
core

ddc:398
history, 20th century