Results 91 to 100 of about 2,725 (264)

IFRS 16 “Leases” – consequences on the financial statements and financial indicators

Audit Financiar, 2017
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the ...
openaire   +2 more sources

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
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

Varieties of Local Implementation for Net Zero in China: Evidence From Three Cities

Environmental Policy and Governance, EarlyView.
ABSTRACT Since China updated its nationally determined contributions in 2021, achieving carbon peaking before 2030 and carbon neutrality before 2060—the so‐called “dual carbon” goals—has become the new guiding principle of China's climate governance. However, few studies have examined the implementation of China's dual carbon goals, particularly the ...
Ting Guan, Ziwei Gou, Yixian Sun
wiley   +1 more source

Development of the Human–Equine Attachment Scale

Equine Veterinary Journal, EarlyView.
Abstract Background Human–horse relationships encompass diverse roles, from companion to competition partner. The impact of such bonds informs owner decision‐making regarding horse management and veterinary care, yet standardised instruments to measure these unique bonds are limited.
Richard H. Corrigan, Marc Pierard, Emma Davies, David Marlin, Stephanie Evans, Jane M. Williams   +5 more
wiley   +1 more source

Main directions of providing population of Russia with the food

Путеводитель предпринимателя, 2020
The purpose of the article is to analyze the status and outlook for agriculture in the country and the security of its tractors and agricultural machinery. The analysis of the state of agriculture has shown that in order to import food products necessary
V. E. Gladkova, R. V. Zharikov, E. S. Zhangaliyeva   +2 more
doaj  

Holding out on restructuring negotiations: A legal analysis over Finnish and Swedish legislation

International Insolvency Review, EarlyView.
Abstract This article examines how Finnish and Swedish restructuring laws create opportunities for creditors to hold out on restructuring negotiations. Using Anthony Casey's new bargaining theory and the traditional creditors' bargain model as analytical frames, the study argues that holdouts arise when ex ante rights – particularly security interests,
Anssi Kärki
wiley   +1 more source

The impact of private equity acquisition of US hospitals on patient outcomes: A systematic review

Journal of Hospital Medicine, EarlyView.
Abstract Background Private equity (PE) firms are increasingly acquiring US hospitals. While PE ownership may infuse capital and managerial expertise, restructuring by organizations with limited patient‐care experience raises safety concerns. The effect of PE ownership on hospital outcomes remains poorly defined.
Angad S. Sidhu, Nikola S. Vuckovic, Salil Gupta, Christopher M. Garcia, Manav B. Patel, Cristiane M. Ueno   +5 more
wiley   +1 more source

Late Holocene environmental history of Dojran, Macedonia: Investigating the interplay of imperial dynamics and climatic change

Journal of Quaternary Science, EarlyView.
ABSTRACT This study presents a high‐resolution, multi‐proxy reconstruction of environmental and land‐use change from Lake Dojran over historical times (last 2500 years), combining pollen, biomarkers, radiocarbon dating, Ottoman taxation records and other historical data.
Alessia Masi, Lucrezia Masci, Georgios C. Liakopoulos, Monica Bini, Alexander Francke, Ilaria Isola, Carlo Ricotta, Laura Sadori, Alexander Sarantis, Sławomir Sprawski, Jakub Sypiański, Irene Tunno, Cristiano Vignola, Bernd Wagner, Giovanni Zanchetta, Adam Izdebski   +15 more
wiley   +1 more source

Is quinoa‐farming sustainable in marginal environments? Social, economical and environmental aspects

Journal of the Science of Food and Agriculture, EarlyView.
Abstract Quinoa (Chenopodium quinoa Willd.) is an Andean grain crop introduced as a novel crop to many parts of the world in recent years. Recognized for nutritious seeds and high abiotic stress tolerance, it has been promoted as an element of climate‐resilient agriculture, particularly in marginal environments.
Anna Tabea Mengen, Damir Esenaliev, Jakhongir Babadjanov, Lukas John, Sandra M. Schmöckel, Botir Khaitov   +5 more
wiley   +1 more source

Combating Farmland Degradation and Abandonment: The Rehabilitative Role of High‐Standard Farmland Construction in China

Land Degradation &Development, EarlyView.
ABSTRACT Farmland abandonment, driven by rapid urbanization and rural labor migration, has become a major catalyst for land degradation and threatens agricultural sustainability in China. While the High‐Standard Farmland Construction (HSFC) program was initiated to rehabilitate degraded soils and upgrade agricultural infrastructure, empirical evidence ...
Yahui Wang, Jinrong Yang, Qingyuan Yang
wiley   +1 more source