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
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
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
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
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
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
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
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
Mapping the potential distribution of the principal vector of Crimean-Congo haemorrhagic fever virus Hyalomma marginatum in the Old World. [PDF]
Celina SS, Černý J, Samy AM.
europepmc +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]
Oliveri F +16 more
europepmc +1 more source

