Results 141 to 150 of about 54,703 (244)

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]

In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core  

How Many Veteran COVID-19 Cases Were There during the Pandemic? [PDF]

J Med Virol
Widanagamaachchi WN, Callahan AR, Willson TM, Barbeau B, Lewis JE, Dalton CD, Stevens VW, Samore M, Chaiyakunapruk N, Jones MM.   +9 more
europepmc   +1 more source

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Keeping the Promise of Global Accounting Standards [PDF]

In this Policy Brief, PIIE Visiting Fellow Nicolas Véron provides a comprehensive analysis of the strategic challenges facing the attempt to harmonize the world's accounting practices through the global spread of International Financial Reporting ...
Nicolas Veron
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Machine learning-guided evolution of pyrrolysyl-tRNA synthetase for improved incorporation efficiency of diverse noncanonical amino acids. [PDF]

Nat Commun
Zhang Q, Jiang L, Niu Y, Li Y, Chen W, Cheng J, Ding H, Chen B, Liu K, Cao J, Wang J, Ye S, Yang L, Wu J, Xu G, Lin J, Yu H.   +16 more
europepmc   +1 more source

Toward a Sustainability Standard for Cultural Organizations: Borrowing From Tourism

Sustainable Development, EarlyView.
ABSTRACT Cultural organizations are increasingly engaging with sustainability, yet they lack a sector‐specific standard to guide and institutionalize efforts as long‐term strategies. This study reviews research papers on sustainability standards in the tourism sector, a field with greater experience with such tools, and horizontally borrows insights ...
Małgorzata Ćwikła, Leticia Labaronne
wiley   +1 more source

Anais da IX Mostra de Ensino, Pesquisa e Extensão do IFRS - Campus Rolante: Inovar para aprender, conhecimento que conecta [PDF]

Realizada nos dias 11 e 12 de setembro de 2025, a IX Mostra de Ensino, Pesquisa e Extensão (MoEPEx) do IFRS Campus Rolante consolidou-se como um evento fundamental para a comunidade acadêmica e regional.

core  

A multimodal dataset for environmental occupancy detection. [PDF]

Data Brief
Deconto GD, Zorzo AF, Lunardi RC, Cardoso RC, Teixeira LDS.   +4 more
europepmc   +1 more source

Toward SDG 13: A Machine Learning‐Based Assessment of Financial Freedom, Investment Freedom, and Environmental Sustainability

Sustainable Development, EarlyView.
ABSTRACT Previous studies in the context of the finance‐environment nexus mainly rely on quantitative indicators to provide information on activity or depth of the financial system, ignoring how institutional openness and the degree of regulatory autonomy within the financial market shape environmental outcomes that are directly relevant to Sustainable
Zahoor Ahmed, Tunahan Degirmenci, Stefania Pinzon   +2 more
wiley   +1 more source

Examining dual accounting systems in Europe. [PDF]

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Muiño Vázquez, Flora, Macías Dorissa, Marta Pilar   +1 more
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