Results 61 to 70 of about 12,534 (255)

Information Technologies and Reporting Standards in the Context of European Integration [PDF]

open access: yesОблік і фінанси
Modern trends in the digitalization of management and Ukraine’s European integration course have determined the need to adapt the national accounting and reporting system to international sustainable development reporting standards.
Nataliia Shevchuk, Yurii Shevchuk
doaj   +1 more source

Real‐World Safety and Effectiveness of JAK Inhibitors in Systemic Sclerosis: A Propensity‐Matched Study from the EUSTAR Cohort

open access: yesArthritis Care &Research, Accepted Article.
Objective JAK inhibitors (JAKis) have shown promising effects in early‐phase studies of SSc. We aimed to assess the safety and explore effectiveness of JAKis compared to conventional immunosuppressants in SSc. Methods A longitudinal retrospective study of the EUSTAR cohort was performed.
Stefano Di Donato   +27 more
wiley   +1 more source

Corporate Sustainability Reporting Directive (CSRD) and Its Impact on ESG Transparency

open access: yesTrendy v podnikání
The Corporate Sustainability Reporting Directive (CSRD), enacted by the European Parliament and Council in 2022, aims to enhance corporate transparency by extending mandatory sustainability reporting to a broader range of companies.
Tomáš Rábek
doaj   +1 more source

Experimental Evaluation of 100Cr6 Steel Microindented Surfaces Under Lubricated Nonconformal Point Contacts

open access: yesAdvanced Engineering Materials, EarlyView.
The tribological behavior of 100Cr6 steel spheres textured via Vickers microindentation is evaluated under lubricated sliding by varying both dimple size and density. Fine and dense textures significantly reduce friction across all lubrication regimes, while large dimples increase it.
Farideh Davoodi   +3 more
wiley   +1 more source

TRANSFORMATION OF NON-FINANCIAL REPORTING ON THE PATH TO SUSTAINABLE DEVELOPMENT OF SOCIETY

open access: yesBaltic Journal of Economic Studies
The relevance of the study is driven by society's management demands for financial and non-financial information regarding the activities of its entities, thereby highlighting the importance of modern informational and accounting support for civil ...
Nataliia Pozniakovska   +2 more
doaj   +1 more source

Multimodal Data‐Driven Microstructure Characterization

open access: yesAdvanced Engineering Materials, EarlyView.
A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang   +4 more
wiley   +1 more source

Standards on Corporate and Public Sustainability Reporting

open access: yesStandards
Sustainable development, with its three pillars (environmental, social, and governance, ESG), is crucial for human well-being. Climate change is occurring faster than expected.
Peter Glavič
doaj   +1 more source

Current Status and Challenges in Data Collection for Aerospace Coatings Deposited by Plasma Spraying

open access: yesAdvanced Engineering Materials, EarlyView.
An innovative approach has been integrated into the GRENAT project to optimize plasma spraying and coating performance. Raw materials are accelerated and melted in the plasma generated by torches, creating coatings. Monitoring sensors collect process data which are combined with ex situ characterization data.
Lila Randriamananjara   +8 more
wiley   +1 more source

Social Impact, Transparency and Compliance [PDF]

open access: yesSocial Sciences and Education Research Review
This paper explores the level of compliance with integrated reporting regulations in Romania and the member states of the European Union, emphasizing the role of accountants in this process.
Maria-Madalina COLTESCU, Mariana MAN
doaj   +1 more source

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