Results 231 to 240 of about 3,945 (302)

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

Sustainable Flame Retardant System with Thermomechanically Modified Stinging Nettle Tailored for Polyamide 12

Macromolecular Materials and Engineering, Volume 311, Issue 6, June 2026.
A sustainable flame retardant system for polyamide 12 is developed by combining melamine polyphosphate with thermomechanically modified stinging nettle. The plant‐derived component alters degradation pathways, enhances char formation, and reduces heat release.
Daria Rutkowska, Kamila Sałasińska, Milena Leszczyńska, Michał Misiak, Aleksander Hejna, Zaida Ortega, Marcin Borowicz, Sławomir Michałowski, Michał Gloc, Olga Mysiukiewicz, Tomasz Cygan, Joanna Paciorek‐Sadowska, Mateusz Barczewski   +12 more
wiley   +1 more source

Counting Degrees of Freedom: A Method Applicable From Scalars to f(Q)$f(\mathbb {Q})$ Gravity and Beyond

Fortschritte der Physik, Volume 74, Issue 6, June 2026.
ABSTRACT We present a clear, step‐by‐step method for counting degrees of freedom and identifying constraints in general field theories. This approach, grounded in the works of Einstein, Hilbert, Cartan, Kuranishi, and, more recently, Seiler, is neither Lagrangian nor Hamiltonian in nature. Instead, it applies directly to the field equations. We offer a
Lavinia Heisenberg
wiley   +1 more source

Trace Metal Biogeochemistry in the Nordic Seas: Arctic and Atlantic Water Inflows Determine (Micro)Nutrient Availability

Global Biogeochemical Cycles, Volume 40, Issue 6, June 2026.
Abstract We present a data set of macronutrient and dissolved and total dissolvable trace metal concentrations collected in June 2012 across the Nordic Seas. Surface water and depth profiles of manganese, iron, cobalt, nickel, copper, zinc, phosphate, silicic acid, and NOx (nitrate + nitrite) reveal how warm saline Atlantic waters and cold fresh Arctic
Yaqing Ruan, Stephan Krisch, Thomas J. Browning, C. Mark Moore, Mario Esposito, Tim Steffens, Eric P. Achterberg   +6 more
wiley   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Tabernaemontana catharinensis: A Source of Indole Alkaloids With Potential Activity as Chemotherapeutic Agents. [PDF]

Chem Biodivers
Donada AJG, Corá RF, Canci B, Roesch-Ely M, Rosales PF, Moura S.   +5 more
europepmc   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, Volume 43, Issue 2, Page 779-816, Summer 2026.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Lean Six Sigma for Sharps Waste Management and Occupational Biosafety in Emergency Care Units. [PDF]

Int J Environ Res Public Health
Ayres MAC, Korzenowski AL, Dos Anjos FEV, Toigo T, Notarjacomo MHB.   +4 more
europepmc   +1 more source

Taking IFRS 9 into account

, 2019
openaire   +1 more source

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

Abacus, Volume 62, Issue 2, Page 337-391, June 2026.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source