Results 61 to 70 of about 274,718 (261)
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Subcaterpillar Isomorphism: Subtree Isomorphism Restricted Pattern Trees To Caterpillars [PDF]
Tomoya Miyazaki, Kouichi Hirata
doaj +1 more source
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Shoikhet's Conjecture and Duflo Isomorphism on (Co)Invariants
In this paper we prove a conjecture of B. Shoikhet. This conjecture states that the tangent isomorphism on homology, between the Poisson homology associated to a Poisson structure on R^d and the Hochschild homology of its quantized star-product algebra ...
Damien Calaque, Carlo A. Rossi
doaj +1 more source
Advanced Datapath Synthesis using Graph Isomorphism
This paper presents an advanced DAG-based algorithm for datapath synthesis that targets area minimization using logic-level resource sharing. The problem of identifying common specification logic is formulated using unweighted graph isomorphism problem ...
Choudhury, Mihir +3 more
core +1 more source
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
On the Complexity of Polytope Isomorphism Problems
We show that the problem to decide whether two (convex) polytopes, given by their vertex-facet incidences, are combinatorially isomorphic is graph isomorphism complete, even for simple or simplicial polytopes. On the other hand, we give a polynomial time
Kaibel, Volker, Schwartz, Alexander
core +3 more sources
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Staggered, square, and heavily bent dimers occur in the five known solvatomorphs of paddlewheel (PW) complex [PtVO(SOCPh)4]. These and other structural motifs are well within energetic reach due to the shallow potential energy surface that guides dimerization and are included in a revised classification of available structural data on heterobimetallic ...
Olga Mironova +3 more
wiley +1 more source

