Results 171 to 180 of about 211,391 (331)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Influence of control parameters on the stabilization of an Euler-Bernoulli flexible beam

open access: yesJournal of Numerical Analysis and Approximation Theory
In this work, we numerically study the influence of control parameters on the stabilization of a flexible Euler-Bernoulli beam fixed at one end and subjected at the other end to a force control and a punctual moment control proportional respectively to ...
Goh André-Pascal Abro   +2 more
doaj   +1 more source

‘Missing persons’: Ancient legacies of human–environment interaction in tropical natural properties inscribed under the 1972 World Heritage Convention

open access: yesArchaeometry, EarlyView.
Abstract Cultural and natural values form the core of World Heritage designation. Properties displaying both values, however, comprise a fraction of inscriptions (currently c. 3%) to the World Heritage List. In 1992, when that fraction stood at c. 5%, adoption of the popular ‘cultural landscapes’ category of cultural heritage in 1992 was therefore ...
Ryan J. Rabett
wiley   +1 more source

What Do Lithics Tell Us About Cultural Evolution? Insights From the Central African Record

open access: yesArchaeometry, EarlyView.
ABSTRACT While Western historical narratives often incorporate a biased vision of human evolution—driven by a progressive view tied to a progressively evolving state of culture—this paper proposes combining archaeological lithic data with epistemological reflections to critique the modern regime of historicity, where progress is assumed as rational ...
Isis Isabella Mesfin
wiley   +1 more source

Verité Update, vol. 3: Child Labor in Chocolate Industry [PDF]

open access: yes, 2009
This issue of Verite Update announces Verite’s new independent verification process, the Road Map, which brings NGOs, governments, and industry together to establish a common platform through which to gather data that accurately reflects conditions on ...
Verité
core   +1 more source

Handling A New Regulatory Era: The Influence of due Diligence Legislation on the Deliberative Capacity of Multi‐Stakeholder Initiatives

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT In multi‐stakeholder initiatives, actors across sectors develop voluntary standards to guide firms' sustainability efforts. While multi‐stakeholder initiatives have long been a prevalent instrument of sustainability regulation, recently, there has been an uptake of legislation that makes it mandatory for firms to acknowledge sustainability ...
Leona A. Henry, Eva van der Zee
wiley   +1 more source

The medium and long term effects of an expansion of education on poverty in Côte d Ivoire A dynamic microsimulation study [PDF]

open access: yes
I use a dynamic microsimulation model to analyse the distributional effects of an expansion of education in Côte d'Ivoire in the medium and long term. The simulations are performed in order to replicate several policies in force or subject to debate in ...
Michael Grimm
core  

Occurrence of Rhithrocloeon (Baetidae : Ephemeroptera) in west Africa [PDF]

open access: yes, 1989
#Rhithrocloeon$ n'était connu auparavant que des torrents de l'Afrique de l'Est. L'imago male d'une nouvelle espèce, #Rhithrocloeon elouardi$, est décrite de Côte d'Ivoire.
Gillies, M.T.
core  

Revealing patterns of endemism in the transatlantic family Chelodesmidae (Polydesmida: Diplopoda)

open access: yesCladistics, EarlyView.
Abstract With fossil records dating back to the Silurian/Late Ordovician, millipedes stand out as one of the earliest terrestrial animal groups. Their limited vagility and high endemism make them valuable tools for formulating and testing biogeographic hypotheses, including those related to macro‐vicariance events.
Rodrigo Salvador Bouzan   +4 more
wiley   +1 more source

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