Results 121 to 130 of about 48,443 (268)
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
15th International Conference on Biosystems Engineering 2025 : Book of Abstracts : May 7-9 2025 in Tartu, Estonia [PDF]
Book of Abstracts. 15th International Conference on Biosystems Engineering 2025, May 7–9, 2025 Tartu, Estonia.
Estonian University of Life Sciences
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Institute of Agricultural and Environmental Sciences [PDF]
Full textWe care about Nature. We seek to promote a caring and sustainable approach to human activity in Nature. Our role is to recognize that cultural and natural values are often interrelated and they should be considered in an integrated ...
Vollmer, Elis (compiler) +1 more
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Itämerensuomalaisten kielten keskinäisen ymmärrettävyyden tutkimus on osoittanut, että kielten äidinkieliset puhujat luottavat itämerensuomalaisten kielten samankaltaisuuteen pyrkiessään ymmärtämään sukukieltä.
Aleksi Palokangas
doaj +1 more source
ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley +1 more source
Verb placement and accentuation: Does prosody constrain the Estonian V2?
The paper contributes to the understanding of the variation in finite verb placement in Estonian, a verb-second language, by establishing two descriptive facts.
Sahkai Heete, Tamm Anne
doaj +1 more source
Classroom boundaries and teacher agency: Challenges of implementing Ireland's new primary curriculum
Abstract This article reports on a doctoral study examining teacher agency in one Irish primary school at a timely moment ahead of the implementation of the new Primary Curriculum Framework in September 2025. The framework embeds teacher agency as a central professional principle, yet findings from this study reveal a more cautious and bounded reality.
Máiréad Nally +2 more
wiley +1 more source
Estimating the equilibrium exchange rate of the Estonian kroon [PDF]
The paper presents empirical estimations of the equilibrium exchange rate of the Estonian kroon. The behavioural equilibrium exchange rate (BEER) approach is used to analyse the dynamics of the real effective exchange rate in the time period from 1995 to
Hannes Kaadu +2 more
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Milline keelekasutus eestlasi häirib?
Artikkel annab ülevaate 2025. aasta veebruaris ja märtsis läbiviidud loetelukatse-veebiküsitluse tulemustest, mille keskmes oli küsimus, milline keelekasutus häirib eesti keelt emakeeleks pidavaid inimesi.
Maarja-Liisa Pilvik +5 more
doaj +1 more source
Perceived importance and didactic difficulty of chemistry education: Insights from Czech teachers
Abstract This empirical study examines how chemistry teachers in lower and upper secondary schools in the Czech Republic evaluate the content of the chemistry curriculum, focussing on its perceived importance and didactic difficulty. Based on a quantitative survey (N = 146), the study provides insight into the pedagogical content knowledge of ...
Jitka Lorenzová +6 more
wiley +1 more source

