Results 111 to 120 of about 2,790 (196)

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

open access: yesGlobal 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

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

Knee Osteoarthritis Severity Grading Using Contrastive Learning Image Pre-Training. [PDF]

open access: yesJ Pers Med
Bashir SA   +9 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

Enhancing subscription fraud detection through ensemble learning the case of Ethio telecom. [PDF]

open access: yesSci Rep
Desta EA   +7 more
europepmc   +1 more source

Patient and physician satisfaction with video consultations in dermatology: An exploratory cross‐sectional study

open access: yesJDDG: Journal der Deutschen Dermatologischen Gesellschaft, EarlyView.
Summary Background and Objectives Teledermatology has become an essential part of dermatological care, although challenges in its implementation remain. We conducted a real‐life survey on video consultations over a one‐year period to assess satisfaction and identify barriers.
Felix von Krogh   +4 more
wiley   +1 more source

Active and integrated electronic metadevices for future telecommunication circuits. [PDF]

open access: yesCommun Eng
Samizadeh Nikoo M   +5 more
europepmc   +1 more source

Spatial productivity disparities in Great Britain

open access: yesEconomica, EarlyView.
We study productivity disparities across metropolitan and non‐metropolitan areas in Great Britain. Spatial disparities in productivity are large and persistent. Using a development accounting framework, we show that differences in area size and in the spatial distribution of human and business capital are key explanatory factors.
Mimosa Distefano   +3 more
wiley   +1 more source

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