Results 111 to 120 of about 1,822 (251)

EU Space Law and Earth's Boundaries: Integrating Environmental Impact Assessment and Corporate Due Diligence

Global Policy, EarlyView.
ABSTRACT The European Union's proposed Space Law aims to establish a unified approach for sustainable space activities across the EU. While the EU's satellite constellations contribute to sustainability efforts, they can also have negative environmental impacts.
Elena Cirkovic, Vitali Braun
wiley   +1 more source

Paradigm Shift in the Making? Geopolitical Challenges and Institutional Changes in the International Monetary System: From Neoliberalism to a Pluralist Multipolar Financial Order

Global Policy, EarlyView.
ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley   +1 more source

Incremental Shifts, Strategic Orbits: The Evolution of EU Space Policy Through Gradual Security Linkages

Global Policy, EarlyView.
ABSTRACT This article examines the evolution of European Union (EU) space policy through the lens of historical institutionalism, highlighting how security and defence considerations have been incrementally integrated into a domain originally framed as civilian and scientific.
Gustavo G. Müller, Philip De Man
wiley   +1 more source

Dynamic coupling effects of geometric eccentricity on multi-stage gear transmission via stiffness modulation and error excitation. [PDF]

Sci Rep
Lu W, Liang G, Du Z, Huang W, Zhao X.
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Active Metamaterials with Tunable Shear Nonreciprocity and Nonlinear Dynamics. [PDF]

Adv Sci (Weinh)
Fang X, Yu M, Yu D, Cheng L.
europepmc   +1 more source

Imagination Will Not Be Automized: On AI Image Generators and Epistemic Oppression

Constellations, EarlyView.
Sarah Abel
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

An On-Board Shock Absorber Detection Method for General Aviation Aircraft Landing Gears. [PDF]

Sensors (Basel)
Li C, Li H, Shen Z.
europepmc   +1 more source