Results 101 to 110 of about 3,947 (298)

АВТОМАТИЗАЦІЯ ОБЛІКУ ТА ЗВІТНОСТІ ІЗ СТАЛОГО РОЗВИТКУ: ПЕРЕДУМОВИ, ФУНКЦІЇ ТА РІШЕННЯ

open access: yesЕкономіка та суспільство
Стаття присвячена дослідженню ключових аспектів автоматизації обліку та звітності із сталого розвитку підприємств як ефективного способу трансформації системи звітності суб’єктів господарювання відповідно до вимог законодавства Європейського Союзу (ЄС).
Олеся Солодовнік   +1 more
doaj   +1 more source

ESRS S2-standardin vaikutus Pankissa X [PDF]

open access: yes
Tämä opinnäytetyö käsittelee ESRS S2 – Workers in the Value Chain -standardin vaatimuksia ja vaikutuksia rahoitussektorilla, keskittyen erityisesti Pankki X:ään esimerkkiyrityksenä.
Mäkinen, Erica
core  

Surface‐Spin‐Induced Magnetic Loss Enhancement in Ultralight Electromagnetic Absorbers

open access: yesAdvanced Science, EarlyView.
Fe3O4 nanoparticles with different hollow rates were synthesized to demonstrate the key role of surface moment in magnetic loss process. Using the same volume filling ratio, the 54.1% hollow Fe3O4 absorber represents about 20% enhancement in the imaginary part (μ'') than solid particles due to the coexisting magnetic resonance of inside and outside ...
Ruimin Ren   +5 more
wiley   +1 more source

Cerium Nanoparticle‐Mediated Inhibition of the NSUN2/m5C Axis Suppresses Synovial Aggression in Rheumatoid Arthritis

open access: yesAdvanced Science, EarlyView.
A novel epitranscriptomic mechanism in rheumatoid arthritis is uncovered: NSUN2 promotes disease via m5C‐dependent stabilization of ICMT mRNA, fueling the migration and invasion of pathogenic RA FLS. Targeting this axis with engineered nanoparticles (Ce/SAA NPs) effectively inhibits disease progression, presenting a precise therapeutic strategy ...
Ruiru Li   +15 more
wiley   +1 more source

Threshold-oriented ecosystem-service relationships from interpretable machine learning to spatial management: A case from Shandong Province, China

open access: yesEcological Indicators
Ecosystem-service relationships (ESRs) – the synergies and trade-offs that arise when multiple services respond to the same biophysical and human drivers – are decision-relevant outcomes, but most existing studies have treated them only indirectly and ...
Qiran Ren, Dandan Liu, Weifen Lin
doaj   +1 more source

Analyse der Rahmenbedingungen der Nachhaltigkeitsberichterstattung nach ESRS 1 und ESRS 2

open access: yes
ANALYSE DER RAHMENBEDINGUNGEN DER NACHHALTIGKEITSBERICHTERSTATTUNG NACH ESRS 1 UND ESRS 2 Analyse der Rahmenbedingungen der Nachhaltigkeitsberichterstattung nach ESRS 1 und ESRS 2 (1) Abbildungsverzeichnis (4) Tabellenverzeichnis (4 ...
Haslinger, Claudia   +3 more
core  

An Information Architecture for the European Sustainability Reporting Standards (ESRS)

open access: yes
The European Sustainability Reporting Standards (ESRS), a set of standards to be used by companies to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD), create a paradigm shift in sustainability reporting.
Garyfallos Fragidis   +1 more
core   +1 more source

Die European Sustainability Reporting Standards (ESRS) als Zeitenwende für die Unternehmensberichterstattung? : Implikationen für den Mittelstand

open access: yes, 2023
Die EU-Kommission hat am 31.7.2023 die finale Fassung der European Sustainability Reporting Standards (ESRS) im Rahmen eines delegierten Rechtsakts veröffentlicht.
Scheid, Oliver   +1 more
core  

Liquid Metals in Radio Frequency Applications: A Review of Physics, Manufacturing, and Emerging Technologies

open access: yesAdvanced Electronic Materials, EarlyView.
This paper reviews the physics of liquid metals in RF devices, including the influence of mechanical strain on resonance as well as fabrication methods and strategies for designing tunable and strain‐tolerant inductors, capacitors, and antennas.
Md Saifur Rahman, William J. Scheideler
wiley   +1 more source

ESRS for SMEs - quo vadis?

open access: yes
In den letzten Jahren hat das Interesse an unternehmerischen Nachhaltigkeitsinformationen deutlich zugenommen, wodurch auch kleine und mittelgroße Unternehmen (KMUs) vermehrt mit Anforderungen konfrontiert werden, ihre Nachhaltigkeitstätigkeiten ...
Reibnegger, Viola Silvana
core  

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