Results 11 to 20 of about 211,742 (260)
Angewandte Chemie, Volume 135, Issue 40, October 2, 2023., 2023 Illustration of the relative speed with which a large chemical space of bicyclic dienes can be screened for molecular solar thermal energy storage candidates. Density Functional Theory (DFT) is as illustrated not a feasible route due to computational cost, while extended tight binding (xTB) methods are much faster and can give estimates.
Andreas Erbs Hillers‐Bendtsen +5 more
wiley +2 more sources
Studying bioluminescence flashes with the ANTARES deep‐sea neutrino telescope
Limnology and Oceanography: Methods, Volume 21, Issue 11, Page 734-760, November 2023., 2023 Abstract We develop a novel technique to exploit the extensive data sets provided by underwater neutrino telescopes to gain information on bioluminescence in the deep sea. The passive nature of the telescopes gives us the unique opportunity to infer information on bioluminescent organisms without actively interfering with them. We propose a statistical
Nico Reeb +145 more
wiley +1 more source
Tax and governance in rural areas: The implications of inefficient tax collection
Journal of International Development, Volume 35, Issue 7, Page 1892-1912, October 2023., 2023 Abstract While there has been increasing policy attention on broadening tax bases in low‐income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies of Sierra Leone and Togo, we demonstrate that revenue collection in rural areas is highly inefficient, leading to little,
Vanessa van den Boogaard, Rachel Beach
wiley +1 more source
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations
Contemporary Accounting Research, Volume 40, Issue 4, Page 2711-2744, Winter 2023., 2023 Abstract The stated goal of the SEC Whistleblower Program introduced as part of the Dodd‐Frank Act was to deter securities violations and thereby to strengthen investor protection. We document significant reductions in the likelihood of financial reporting fraud by US firms following the introduction of this program.
Christine Wiedman, Chunmei Zhu
wiley +1 more source
WIREs Climate Change, Volume 14, Issue 4, July/August 2023., 2023 Communication principles for dialogues that foster learning and community‐building in service of climate action. Abstract The international UN Climate Change conferences known as “Conferences of the Parties (COPs)” have an enormous convening power and are attended annually by tens of thousands of actors working on climate change topics from a wide ...
Kathleen A. Mar +7 more
wiley +1 more source
Emergency powers, anti‐corruption, and policy failures during the COVID‐19 pandemic in Puerto Rico
Law &Policy, Volume 45, Issue 3, Page 253-272, July 2023., 2023 Abstract This paper explores how the use of emergency powers by the US and Puerto Rican governments exacerbated the impact of the COVID‐19 pandemic and manufactured the conditions for furthering the multilayered economic, legal, political, and humanitarian crisis affecting Puerto Rico since 2006. The paper discusses three cases.
Jose Atiles
wiley +1 more source
Contemporary Accounting Research, Volume 40, Issue 2, Page 868-896, Summer 2023., 2023 ABSTRACT We examine whether the benefits and consequences of building trust through corporate social responsibility (CSR) vary when the company engages in material or immaterial CSR, and the conditions under which these benefits hold. Our study informs companies about the relative benefits and consequences of engaging in particular types of CSR ...
Hien Hoang, Soon‐Yeow Phang
wiley +1 more source
Contemporary Accounting Research, Volume 40, Issue 2, Page 925-951, Summer 2023., 2023 ABSTRACT During the testing stages of the audit, auditors must divide their attention simultaneously between (i) performing the planned audit procedures and (ii) remaining broadly skeptical and alert for fraud. Regulators note instances in which auditors do not take actions that effectively respond to fraud risks during these later stages, suggesting ...
Ashley A. Austin
wiley +1 more source
, 2019 El ISBN corresponde a la versión electrónica del documentoLa Oficina Europea de Lucha contra el Fraude garantiza que el dinero de los contribuyentes se utiliza de la mejor manera posible mediante la investigación de los fraudes, la corrupción y las ...
Comisión Europea. Dirección General de Comunicación
core +1 more source
Educación y Humanismo, 2021 Objetivo: Develar los significados que emergieron de los estudiantes sobre la práctica del fraude académico, como acto presente durante la formación académica. Método: Este estudio se abordó mediante el paradigma cualitativo con enfoque hermenéutico y
Germain Campo-Acosta
doaj +1 more source