Results 101 to 110 of about 1,881,439 (285)

Implicit pension debt: issues, measurement and scope in international perspective [PDF]

This paper argues that it is important to take into account unfunded public pension liabilities as part of an assessment of the overall fiscal situation, including the fiscal positions of pension schemes pre and post reforms.
Holzmann, Robert, Palacios, Robert, Zviniene, Asta   +2 more
core  

Characterization of a Recyclate‐Based MgO‐Steel Composite As‐Sintered Inert Anode Candidate After Exposure to Cryolite Electrolysis

Advanced Engineering Materials, EarlyView.
Carbon‐free inert anodes are essential for decarbonizing aluminum electrolysis. This study investigates a recyclate‐based MgO‐316L steel composite anode tested under galvanostatic Hall–Héroult conditions in cryolite at 1000°C. Microstructural analysis reveals selective MgO fluorination, spinel and oxide layer formation, electrolyte infiltration, and ...
Serhii Yaroshevskyi, Alexander Adamczyk, Nora Brachhold, Gert Schmidt, Jana Hubálková, R. Gumeniuk, Alexandros Charitos, Christos G. Aneziris   +7 more
wiley   +1 more source

CORPORATE SOCIAL RESPONSIBILITY IN JAPAN: ANALYZING THE PARTICIPATING COMPANIES IN GLOBAL REPORTING INITIATIVE [PDF]

Following the US and Europe, Japan is now becoming aware of the importance of Corporate Social Responsibility (CSR). In fact, Japan has become the country with the largest number of participants in Global Reporting Initiative (GRI), which is currently ...
Suzuki, Kenji, Tanimoto, Kanji
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Productivity‐Driven Optimization of Laser Powder Bed Fusion Parameters for IN718 Superalloy: Process Control, Microstructure, and Mechanical Properties

Advanced Engineering Materials, EarlyView.
This study demonstrates how optimizing laser power, scanning speed, and hatching distance in laser powder bed fusion can boost the productivity of Inconel 718 manufacturing by up to 29% while maintaining mechanical integrity. The work delivers a validated process window and cost–time analysis, offering industry‐ready guidelines for efficient additive ...
Amir Behjat, Guido Barale, John Stavridis, Ehsan Norouzi, Jin‐Yoo Suh, Dong‐Ik Kim, Luca Iuliano, Abdollah Saboori   +7 more
wiley   +1 more source

Economic Impact Report [PDF]

Science, 1992
openaire   +2 more sources

Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise [PDF]

In the absence of owners, how effective are the constraints imposed by the state in promoting effective firm governance? This paper develops state-level indices of the legal and reporting rules facing not-for-profits and examines the effects of these ...
Mihir A. Desai, Robert J. Yetman
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Corrosion and Process Analysis of a Preoxidized MgO Recyclate‐Based Cermet Anode in Laboratory‐Scale Na‐Cryolite Molten Salt Electrolysis of Aluminum at 1000°C

Advanced Engineering Materials, EarlyView.
EDX elemental map of the pre‐oxidized MgO–steel cermet anode cross section after electrolysis. The development of inert anodes for aluminum electrolysis remains challenging due to the high corrosivity of cryolite‐based melts at 950°C–1000°C. This study investigates the corrosion and process behavior of a carbon‐free MgO–steel cermet anode derived from ...
Alexander Adamczyk, Farhan Hossain, Felipe A. Garcia Paz, Serhii Yaroshevskyi, Felix Drechsler, Daniel Vogt, Christos G. Aneziris, Alexandros Charitos   +7 more
wiley   +1 more source

Impact of Sustainability Reporting on Financial Performance: Evidence from an Emerging Economy

Journal of Risk Analysis and Crisis Response (JRACR)
This study investigates the relationship between sustainability reporting and financial performance in Bangladesh's textile industry, focusing on economic, social, and environmental dimensions.
Sohag Ahmed Sunny, Fatema Ali Apsara
doaj   +1 more source

Value Relevance of Corporate Economic Sustainability Reporting of Financial Services Quoted Firms in Nigeria

Jurnal Dinamika Akuntansi dan Bisnis
The focus of this study is to examine the effect of corporate economic sustainability reporting on value of Nigerian financial services quoted firms. The study employed ex-post facto research design.
Muyiwa Ezekiel Alade, Wilson Adebayo Adepiti, Olusola Esther Igbekoyi, Ademola Tosin Olofintuyi   +3 more
doaj   +1 more source

The Need for a Different Approach to Financial Reporting and Standard-setting [PDF]

International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them.
Östman, Lars
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