Results 131 to 140 of about 68,738 (219)

Robust power management capabilities of integrated energy systems in the smart distribution network including linear and non-linear loads. [PDF]

Sci Rep
Jin K, Banizaman H, Gharehveran SS, Jokar MR, Amidi AM, Yu J, Shami HO.   +6 more
europepmc   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

Abacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini, Francesco Giunta, Christian Nielsen, Lorenzo Simoni   +3 more
wiley   +1 more source

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

Abacus, 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, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Arrayed electro-optic modulators for novel WDM multiplexing. [PDF]

Sci Rep
Siahkal-Mahalle BH, Abedi K.
europepmc   +1 more source

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

Abacus, 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

The Effects of Sales Changes on Resource Utilisation in the Airline Industry

Accounting &Finance, EarlyView.
ABSTRACT We investigate how sales changes affect resource utilisation across operating strategies by examining how full‐time and part‐time employment change with increases and decreases in sales for full‐service carriers (FSCs) and low‐cost carriers (LCCs).
Mark Anderson, Joo Hyung Lee, Raj Mashruwala, Zhimin Yu   +3 more
wiley   +1 more source

Single-Photon Detectors on Arbitrary Photonic Substrates. [PDF]

ACS Photonics
Tao M, Larocque H, Gyger S, Colangelo M, Medeiros O, Christen I, Sattari H, Choong G, Petremand Y, Prieto I, Yu Y, Steinhauer S, Leake GL, Coleman DJ, Ghadimi AH, Fanto ML, Zwiller V, Englund D, Errando-Herranz C.   +18 more
europepmc   +1 more source

Carbon Management System and Firm Operational Efficiency

Accounting &Finance, EarlyView.
ABSTRACT Using data on carbon management initiatives disclosed to the CDP by the United States companies from 2010 to 2017, we examine whether the quality of the carbon management system (CMS) affects firm operational efficiency. We find that the quality of CMS is positively associated with operational efficiency.
Pramila Shrestha, Bobae Choi, Le Luo, Junru Zhang   +3 more
wiley   +1 more source

Robust operation of renewable virtual power plant in intelligent distribution system considering active and reactive ancillary services markets. [PDF]

Sci Rep
Vafa M, Ershadi MH, Arandian B.
europepmc   +1 more source

Information Delivery in Times of Crisis: Evaluating Digitally‐Supported Agricultural Extension in Myanmar

Agricultural Economics, EarlyView.
ABSTRACT Agricultural extension can have direct and important impacts on vulnerable populations, strengthening both rural livelihoods and urban food security through technology adoption and increased agricultural production. Digitally‐supported extension utilizing mobile phones can be a cost‐effective method for delivering information to farmers ...
Joseph Goeb, Mywish K. Maredia, Caitlin L. Herrington, A. Myint Zu   +3 more
wiley   +1 more source