Results 71 to 80 of about 6,415 (258)

Accounting for liabilities related to ecosystem degradation

Ecosystem Health and Sustainability, 2018
Introduction: A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological developments that recognize the cost of degradation, attribute the cost to the ...
Sue Ogilvy, Roger Burritt, Dionne Walsh, Carl Obst, Peter Meadows, Peter Muradzikwa, Mark Eigenraam   +6 more
doaj   +1 more source

Toward Fully Soft and Multifunctional Shape Sensing via Optical Waveguide Arrays

Advanced Intelligent Systems, EarlyView.
This work develops a sheet made with arrays of soft optical fibers that can reconstruct its 3D surface shape. Synergy of the waveguides’ responses to bending and pressing force allows shape reconstruction with resilience to damage. Applied onto surfaces of robotic or living systems, our design can be implemented in virtual reality, teleoperation ...
Qifan Yu, Nina Cao, Kaitlyn Becker
wiley   +1 more source

Vernacular Futurism: How Persian Language Users Imagine AI

AI &Innovation, EarlyView.
ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley   +1 more source

ASSOCIATION OF OPERATING RISK OF LONG-TERM OBLIGATIONS OF MUNICIPALITIY OF SOPOT WITH EUROPEAN UNION BUDGET PROSPECTS FOR 2007-2013

Contemporary Economy, 2015
Polish accession to the European Union allowed Polish municipalities to use co-financing of development projects of local infrastructure, environmental protection and improvement of competitiveness of municipalities.
Tomasz Jastrzębski
doaj  

Environmental, Social and Governance Disclosure Scores and Tax Avoidance

Jurnal Ilmiah Akuntansi
This paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
doaj   +1 more source

Who Owns the Output? Authorship, Creative Labour, and Innovation Capability in Human‐AI Collaboration

AI &Innovation, EarlyView.
ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley   +1 more source

An analysis of the relevant lawsuits in Brazilian companies: characteristics that influence the change in the probability of loss provision and contingent liabilities

Revista de Contabilidade e Organizações, 2019
The aim of this research is to identify characteristics that influence the change in the probability of provisions and contingent liabilities of Brazilian companies.
Janaína da Silva Ferreira, Suliani Rover   +1 more
doaj   +1 more source

Elucidating the Links Between Mother and Father Alcohol Use Disorder and Adolescent Externalizing Psychopathology: A Test of Transmission Specificity Within Competing Factor Structures and Genetic and Environmental Liabilities. [PDF]

Behav Genet, 2021
Oro V, Goldsmith HH, Lemery-Chalfant K.
europepmc   +1 more source

Liability for environmental pollution

مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2020
The problem of environmental pollution is omen of the most Important contemporary issues that were not known imprimitive societies in their Current Concept, the enormous technologic development which led the Algerian legislator to enact special rules in order order to preserve the safety of the environment and the Safety of its members, Among these ...
Guettal Djamal, Ben Abdenbi Ferdous
openaire   +1 more source

AI‐Based Immortality: The Ethical Advantage of the Aretai Approach

AI &Innovation, EarlyView.
ABSTRACT The convergence of artificial intelligence, digital identity technologies, and biogerontological ambitions has produced a novel set of philosophical problems that have not yet been adequately addressed within mainstream bioethical discourse. Digital life extension—encompassing AI‐generated avatars, neural data preservation, mind uploading, and
Mirko Daniel Garasic
wiley   +1 more source