Results 1 to 10 of about 19 (19)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Waking a Dormant Legal Resource: Institutional Activation and the Origins of Important Projects of Common European Interest

JCMS: Journal of Common Market Studies, EarlyView.
ABSTRACT Important Projects of Common European Interest (IPCEIs) have become a central tool of the European Union's (EU) new industrial policy. IPCEIs derive their peculiar name from an exemption to the general prohibition on state aid that has existed since the Treaty of Rome but has only led to the creation of a stand‐alone policy instrument in 2014.
Timo Seidl, Henrique Lopes‐Valença
wiley   +1 more source

ESG Rating Disagreement and Sustainability Reporting: The Role of Reporting Standards and Assurance Practices

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 4, Page 5446-5468, July 2025.
ABSTRACT Though environmental, social, and governance (ESG) ratings have the common ambition of measuring companies' sustainability‐related risks, their usefulness is undermined by the issue of disagreement among diverse ESG ratings. Among the determinants of ESG disagreement, this paper focuses on the input information used by rating agencies, with ...
M. Arena, G. Azzone, G. Piantoni, B. I. Tabarelli De Fatis, M. Wang   +4 more
wiley   +1 more source

ESCMID‐EFISG Survey on Diagnostic and Therapeutic Capacity for Invasive Fungal Infections in Belgium, the Netherlands, and Luxembourg: A Focus on High Azole Resistance

Mycoses, Volume 68, Issue 7, July 2025.
ABSTRACT Introduction Invasive fungal infections (IFI) are a major clinical challenge, particularly in immunocompromised patients, and are associated with high morbidity and mortality. With the increasing prevalence of immunosuppressive conditions and ageing populations, the incidence of IFI is rising globally.
Robina Aerts, Lize Cuypers, Eelco F. J. Meijer, Michel Kohnen, Jacques F. Meis, Oliver A. Cornely, Katrien Lagrou, Jon Salmanton‐García, Alex Wagemakers, Stefan Vestjens, Peter Verbeeck, Geert Vanheule, Marc Vandevelde, Jens van Van Praet, Bruno van Van Herendael, Jaap van Doesum, Karin van Van Dijk, Alieke van der Van der Hoeven, Wendy W. J. van de Van de Sande, Marijke Reynders, Ann Packeu, Yarah Overmeire, Claudy Oliveira‐dos‐Santos, Eric Nulens, Alexandre Mzabi, Astrid Muyldermans, Isabel Montesinos, Willem Melchers, Johan Maertens, Karel Maelegheer, Sybren Lekkerkerk, Nathalie Layios, Eva Kolwijck, Stijn Jonckheere, Louis Ide, Marie‐Pierre Hayette, Ferry Hagen, Pieter‐Jan Haas, Truus Goegebuer, Peggy Godschalk, Anne‐Isabelle de Moreau, Emmanuel de Laere, Julien de Greef, Deborah de Geyter, Peter Croughs, Philippe Clevenbergh, Jolien Claessens, Ga‐Lai Chong, Reinoud Cartuyvels, Jochem Buil, Roger Bruggemann, Jerina Boelens, An Boel, Robbert Bentvelsen   +53 more
wiley   +1 more source

Screening for Asylum at Airports: The Implementation of the ‘Manifestly Unfounded’ Filter in France and Germany, 1980–2005

Social Policy &Administration, Volume 59, Issue 4, Page 608-617, July 2025.
ABSTRACT This historical paper examines pre‐screening procedures for asylum‐seekers at Western European international airports during the period from the 1980s to the 2000s, with a particular focus on France and Germany as case studies. It highlights the tension between attempts to standardise the application of the ‘manifest unfoundedness’ criterion ...
Fabrice Langrognet
wiley   +1 more source

Exploring Economic Conflict Through the Gravitational Field Model of Trade: Markets, Wars, and Instability

Conflict Resolution Quarterly, Volume 42, Issue 4, Page 507-521, Summer 2025.
ABSTRACT Building on Walter Isard's location and gravity theories in economics, we extend his trade model to better understand its core principles, including commercial attraction, center of gravity in markets, and favorable location for exporting firms.
Luigi Capoani, Alexandru Tudorache, Alessandro Barlese   +2 more
wiley   +1 more source

Investigator‐Initiated Clinical Pharmacokinetic Studies in Resource‐Limited Settings: Minimal Requirements and Practical Guidance

The Journal of Clinical Pharmacology, Volume 65, Issue 6, Page 675-687, June 2025.
Abstract Clinical pharmacology studies are critical for determining the efficacy and safety of drugs. Due to the resource‐intensive nature of these studies, most have been conducted in high‐income countries, leading to a significant gap in clinical pharmacology data for patients in low‐ and middle‐income countries.
Aniek Uittenboogaard, Susan Mageto, Sherif Kamal Eldin Mohamed, Bertrand Pourroy, Benjamin Mwesige, Agness Chisomo Chitedze, Gertjan Kaspers, Festus Njuguna   +7 more
wiley   +1 more source

Trade Ties and Economic Divides: Trade and Income Inequality in the Regions of Europe

Growth and Change, Volume 56, Issue 2, June 2025.
ABSTRACT This paper analyses how trade influences intra‐regional income inequality across Europe's NUTS‐2 regions. Drawing on newly compiled datasets capturing both inter‐regional trade and local‐level inequality for all EU member states plus the UK, we employ an econometric framework—complete with Instrumental Variable estimations and robust ...
Martina Pardy, Andrés Rodríguez‐Pose
wiley   +1 more source

Clinical and Technical Predictors of Treatment Success After Coronary Intravascular Lithotripsy in Calcific Coronary Lesions

Catheterization and Cardiovascular Interventions, Volume 105, Issue 6, Page 1418-1426, May 1, 2025.
ABSTRACT Background Intravascular lithotripsy (IVL) is increasingly used to treat coronary artery calcification (CAC). This study aimed to identify clinical and procedural factors associated with IVL treatment success. Methods This retrospective analysis included 454 patients (73 ± 9 years, 75% male) treated with IVL from the multicenter BENELUX‐IVL ...
Martijn J. H. van Oort, Brian O. Bingen, Federico Oliveri, Ibtihal Al Amri, Akshay A. S. Phagu, Bimmer E. P. M. Claessen, Aukelien C. Dimitriu‐Leen, Tessel N. Vossenberg, Joelle Kefer, Hany Girgis, Frank van der Kley, J. Wouter Jukema, Jose M. Montero‐Cabezas   +12 more
wiley   +1 more source

Effects of short‐term multi‐pollutant exposure on the oxidative stress status of captive songbirds

Functional Ecology, Volume 39, Issue 5, Page 1160-1175, May 2025.
Read the free Plain Language Summary for this article on the Journal blog. Abstract The human influence on Earth's ecosystems is omnipresent. Artificial light at night (ALAN), anthropogenic noise, and air pollution are inherent features of human activities and infrastructure and pose novel environmental challenges to urban‐dwelling wildlife.
Ann‐Kathrin Ziegler, Jenny Rissler, Anders Gudmundsson, Caroline Isaksson   +3 more
wiley   +1 more source