Results 21 to 30 of about 350 (87)

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

open access: yesAbacus, Volume 62, Issue 1, Page 310-335, March 2026.
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   +3 more
wiley   +1 more source

Future Climate Change Assessment in Flood Risk Management: A Synthesis of Practices in Germany and the BeNeLux Countries

open access: yesJournal of Flood Risk Management, Volume 19, Issue 1, March 2026.
ABSTRACT Climate change, with its links to an intensified water cycle, heavier rainfall, and potentially higher flood peaks, raises concerns about the adequacy of current flood risk management. The devastating July 2021 floods in western Europe underscored these concerns, highlighting the need for transboundary cooperation and shared expertise in ...
Elena Macdonald   +8 more
wiley   +1 more source

Perspective on the Technology Status of Chemical Hydrogen Carriers for Ship‐Based Energy Import

open access: yesElectrochemical Science Advances, Volume 6, Issue 1, February 2026.
ABSTRACT The transport of hydrogen for the import of renewable energy will play an important role for the highly industrialized regions in Europe to meet their energy needs. As the storage and transportation of neat hydrogen comes with considerable downsides with respect to energy density and infrastructure compatibility, chemical hydrogen carriers are
Andreas Peschel, Peter Wasserscheid
wiley   +1 more source

On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes

open access: yesEuropean Policy Analysis, Volume 12, Issue 1, Winter 2026.
ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley   +1 more source

New Mechanisms of Resistance to CAA and OSBPI Fungicides in Phytophthora infestans

open access: yesPlant Pathology, Volume 75, Issue 1, January/February 2026.
This study presents the first report of the mechanism behind mandipropamid resistance in Phytophthora infestans, the newly discovered presence of combined resistance to CAAs and OXTP in potato fields and recommendations for revised fungicide management strategies for potato late blight control. ABSTRACT Field observations from Denmark in 2021 suggested
Stefano F. F. Torriani   +8 more
wiley   +1 more source

Peaceful Cooperation and Reluctant Europeanisation in the Border Region of Schleswig

open access: yesContemporary European Politics, Volume 3, Issue 4, December 2025.
ABSTRACT When it comes to Europeanisation on a subnational level the Danish–German border region of Schleswig does not provide a prominent example of best practise in an EU context. It was never a first mover, and compared to others, it is still lagging behind in several aspects.
Steen Bo Frandsen
wiley   +1 more source

Robert Tamsma (1922–2005): Teacher, reporter, regional geographer

open access: yesTijdschrift voor Economische en Sociale Geografie, Volume 116, Issue 5, Page 605-615, December 2025.
Abstract Besides authoring ‘The Northern Netherlands: large problem area in a small country, small problem area in a large economic community’, Robert Tamsma (1922–2005) was an important bridging figure between two eras in the history of Dutch geography.
Michiel van Meeteren
wiley   +1 more source

Sebetralstat for On‐Demand Treatment of Mucosal Hereditary Angioedema Attacks in KONFIDENT‐S

open access: yesClinical and Translational Allergy, Volume 15, Issue 11, November 2025.
Mucosal hereditary angioedema attacks may progress rapidly and often lead to substantial morbidity. In the ongoing, international, 2‐year KONFIDENT‐S open‐label extension study, sebetralstat enabled early treatment and was generally well‐tolerated and effective in treating both laryngeal and abdominal HAE attacks.
Jonathan A. Bernstein   +21 more
wiley   +1 more source

Intravascular lithotripsy for the treatment of calcified coronary lesions in individuals of advanced age: a post-hoc analysis of the multicentre, prospective BENELUX-IVL study. [PDF]

open access: yesEClinicalMedicine
Oliveri F   +16 more
europepmc   +1 more source

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