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Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals

Sustainable Development, EarlyView.
ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source

f‐Block Element‐Based MOF Thin Films: A Platform for Luminescence, Sensing, and Energy Applications

Small, EarlyView.
f‐Block element–based metal–organic framework (f‐MOF) thin films offer exceptional potential for luminescent, sensing, and energy‐related applications. This review surveys recent progress in their synthesis, characterization, and functional implementation, emphasizing the diversity of available thin‐film fabrication strategies. The convergence of these
Dong‐Hui Chen, Christof Wöll
wiley +1 more source

The Study of National Identities at World Fairs – from Methodological Nationalism to Transnational Approaches and Cultural Isomorphism

Studies on National Movements
The study of national representations at world fairs could provide a strong incentive to the field of nationalism studies, since it enables the construction of national identities to be studied as a global process.
Eric Storm
doaj +2 more sources

Mission Aware Cyber‐Physical Security

Systems Engineering, EarlyView.
ABSTRACT Perimeter cybersecurity, while essential, has proven insufficient against sophisticated, coordinated, and cyber‐physical attacks. In contrast, mission‐centric cybersecurity emphasizes finding evidence of attack impact on mission success, allowing for targeted resource allocation to mitigate vulnerabilities and protect critical assets.
Georgios Bakirtzis +3 more
wiley +1 more source

Banking on Sustainable Innovation: A Comparative Analysis of Institutional and Regulatory Frameworks for SME Finance in the EU and African Union

Thunderbird International Business Review, EarlyView.
ABSTRACT This paper examines how legal and institutional frameworks influence bank financing for sustainable innovation among SMEs in the European Union (EU) and African Union (AU). Using institutional theory, it analyzes how coercive, normative, and mimetic pressures interact across international, regional, and domestic levels to shape green lending ...
Priscilla Akua Vitoh
wiley +1 more source

Generating Compressed Counterfactual Hard Negative Samples for Graph Contrastive Learning

CAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT Graph contrastive learning (GCL) relies on acquiring high‐quality positive and negative samples to learn the structural semantics of the input graph. Previous approaches typically sampled negative samples from the same training batch or an irrelevant external graph.
Haoran Yang +7 more
wiley +1 more source

Circular Economy Capabilities for Slowing Resource Loops at Small Businesses in China, Finland and Japan – An Institutional Logics Perspective

British Journal of Management, EarlyView.
Abstract Existing circular economy (CE) research has primarily explored capabilities for the principle of closing resource loops (recycle and recover) in limited institutional contexts. However, little is known about the capabilities for the principle of slowing resource loops (reduce and reuse), despite its alignment towards achieving net zero ...
Savu Rovanto, Yuan Virtanen
wiley +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

Abacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini +3 more
wiley +1 more source

National identity after conquest

American Journal of Political Science, EarlyView.
Abstract Conquering powers routinely adopt state‐directed nationalization projects that seek to make the boundaries of the nation coterminous with the (newly expanded) boundaries of the state. To this end, they implement policies that elevate the economic status of individuals who embrace the occupier's national identity and discriminate against those ...
Christopher Carter, Daniel W. Gingerich
wiley +1 more source

Extending the firm versus industry debate into social enterprises: A multilevel analysis on Spanish cooperatives 2008–2023

Annals of Public and Cooperative Economics, EarlyView.
Abstract An important debate in the field of strategy and industrial organization economics has long focused on whether the industry environment or firm idiosyncrasies have a greater impact on firm performance. However, cooperatives have been excluded from this inquiry, despite profits being the primary means to achieve their social objectives.
Pablo Doucet, Marta Solórzano‐García
wiley +1 more source

mathematics
institutional theory