Results 121 to 130 of about 557 (235)

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

Spaces of mathematical chemistry. [PDF]

Theory Biosci
Restrepo G.
europepmc   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

On the interaction between implicit statistical learning and the alternation advantage: Evidence from manual and oculomotor serial reaction time tasks. [PDF]

PLoS One
Compostella A, Tagliani M, Vender M, Delfitto D.   +3 more
europepmc   +1 more source

Perceived importance and didactic difficulty of chemistry education: Insights from Czech teachers

The Curriculum Journal, EarlyView.
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, Blanka Jirkovská, Martin Čapek Adamec, Jan Havlík, Petr Holzhauser, Daniela Nováková, Karel Němejc   +6 more
wiley   +1 more source

Towards origins of virtual artificial life: an overview. [PDF]

Philos Trans R Soc Lond B Biol Sci
Stepney S.
europepmc   +1 more source

Thresholds: The metaphorical foundations of powerful knowledge

The Curriculum Journal, EarlyView.
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol, Elizaveta Lyssova‐Golomzina   +1 more
wiley   +1 more source

Crystal Composition Transformer: Self-Learning Neural Language Model for Generative and Tinkering Design of Materials. [PDF]

Adv Sci (Weinh)
Wei L, Li Q, Song Y, Stefanov S, Dong R, Fu N, Siriwardane EMD, Chen F, Hu J.   +8 more
europepmc   +1 more source

Effects of fenfluramine and sigma‐1‐dependent pharmacological and genetic modulation in a mouse kindling model

Epilepsia, EarlyView.
Abstract Objective Sigma‐1 is a chaperone protein that serves as a key homeostatic regulator, implicated in neuronal excitability and seizure control. Positive allosteric modulators offer a use‐dependent means to enhance Sigma‐1 activity, potentially with favorable tolerability compared to direct agonists.
Eva‐Lotta von Rüden, Verena Buchecker, Amelie Wagner, Victoria M. Stocker, Liga Zvejniece, Heidrun Potschka   +5 more
wiley   +1 more source

SynTemp: Efficient Extraction of Graph-Based Reaction Rules from Large-Scale Reaction Databases. [PDF]

J Chem Inf Model
Phan TL, Weinbauer K, Laffitte MEG, Pan Y, Merkle D, Andersen JL, Fagerberg R, Flamm C, Stadler PF.   +8 more
europepmc   +1 more source