Results 131 to 140 of about 4,573 (282)

Analisis Dampak Implementasi PSAK 73 Bagi Lessee dan Lessor

open access: yes
This research aims to analyze the impact of implementing PSAK 73 for lessee and lessors in companies in Indonesia. This research focus on the impact of implementing PSAK 73 in terms of financial performance and tax aspects in the mining sector (lessee ...
Gamalasari, Dinny   +1 more
core   +1 more source

Nested Carbon Governance in Southeast Asia: Towards Just Nature‐Based Solutions?

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Nature‐based solutions (NbS) have gained prominence as an integrated approach to addressing climate change and biodiversity loss while supporting sustainable development. Yet, their implementation across Southeast Asia remains fragmented and often contested.
Helena Varkkey   +2 more
wiley   +1 more source

Deterministic Cost Estimation Approaches for Carbon Capture, Utilization, and Storage: A Review

open access: yesGreenhouse Gases: Science and Technology, EarlyView.
ABSTRACT Carbon capture, utilization, and storage (CCUS) is regarded as a connection between traditional, high‐emission sectors and future green energy. This study encompasses literature from 2003 to early 2026 to review methodologies and formulae used for cost estimating in the various segments of carbon capture, transport, utilization, and storage ...
Majid Mohajeri, Saman Azadbakht
wiley   +1 more source

Holding out on restructuring negotiations: A legal analysis over Finnish and Swedish legislation

open access: yesInternational Insolvency Review, EarlyView.
Abstract This article examines how Finnish and Swedish restructuring laws create opportunities for creditors to hold out on restructuring negotiations. Using Anthony Casey's new bargaining theory and the traditional creditors' bargain model as analytical frames, the study argues that holdouts arise when ex ante rights – particularly security interests,
Anssi Kärki
wiley   +1 more source

Artificial intelligence and liquidation: Reality, destiny and fantasy

open access: yesInternational Insolvency Review, EarlyView.
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley   +1 more source

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

The impact of private equity acquisition of US hospitals on patient outcomes: A systematic review

open access: yesJournal of Hospital Medicine, EarlyView.
Abstract Background Private equity (PE) firms are increasingly acquiring US hospitals. While PE ownership may infuse capital and managerial expertise, restructuring by organizations with limited patient‐care experience raises safety concerns. The effect of PE ownership on hospital outcomes remains poorly defined.
Angad S. Sidhu   +5 more
wiley   +1 more source

Late Holocene environmental history of Dojran, Macedonia: Investigating the interplay of imperial dynamics and climatic change

open access: yesJournal of Quaternary Science, EarlyView.
ABSTRACT This study presents a high‐resolution, multi‐proxy reconstruction of environmental and land‐use change from Lake Dojran over historical times (last 2500 years), combining pollen, biomarkers, radiocarbon dating, Ottoman taxation records and other historical data.
Alessia Masi   +15 more
wiley   +1 more source

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