Results 171 to 180 of about 18,564 (292)

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

open access: yesGlobal Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

<i>RAPSN</i>-Associated Congenital Myasthenic Syndrome due to Biallelic Single Nucleotide Variants at the Same Position. [PDF]

open access: yesCase Rep Genet
Keehan L   +7 more
europepmc   +1 more source

Boundary Harnack principle for subordinate Brownian motions

open access: yes
We establish a boundary Harnack principle for a large class of subordinate Brownian motions, including mixtures of symmetric stable processes, in [kappa]-fat open sets (disconnected analogue of John domains).
Kim, Panki   +2 more
core  

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

Genetic and physical interactions reveal overlapping and distinct contributions to meiotic double-strand break formation in <i>C. elegans</i>. [PDF]

open access: yesElife
Raices M   +10 more
europepmc   +1 more source

EPA Enforcement Actions and Property Prices

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

Patient‐reported outcomes for monitoring substance use treatment: A systematic review of single‐item measures

open access: yesAddiction, EarlyView.
Abstract Background and aims Measurement‐based care (MBC) is a structured approach using standardized, repeated assessments to monitor treatment progress and guide clinical decision‐making. MBC improves outcomes for substance use treatment but can be time consuming due in part to lengthy assessment tools. Single‐item, patient‐reported outcome measures (
Thomas J. Reese   +13 more
wiley   +1 more source

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