Results 181 to 190 of about 24,580 (293)

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

open access: yesCorporate 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

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Edge Fluid Turbulence Simulations of Stellarators With GRILLIX

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT The edge fluid turbulence code GRILLIX has recently been extended from axisymmetric tokamak geometries to support 3D stellarator configurations. Following successful proof‐of‐principle simulations published in Stegmeir et al., we present here a comprehensive simulation of the Wendelstein 7‐AS stellarator.
Andreas Stegmeir   +4 more
wiley   +1 more source

Generative Artificial Intelligence in education: Models, Frameworks and the proposal for a new vertical K‐12 Digital Curriculum

open access: yesThe Curriculum Journal, EarlyView.
Abstract This contribution critically analyses the main international educational frameworks for teachers' digital competence, highlighting both critical issues and potential in relation to their professional development and the need to update school curricula.
Daniela Marzano   +3 more
wiley   +1 more source

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

open access: yesThe 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   +6 more
wiley   +1 more source

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