Results 81 to 90 of about 54,167 (332)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj  

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow   +2 more
wiley   +1 more source

Big Data Technology Fusion Back Propagation Neural Network in Product Innovation Design Method

open access: yesIET Networks, Accepted Article., 2022
This research uses big data technology to combine the process of product innovation design method, which has certain significance for the formation of intelligent and systematic product innovation design method. Meanwhile, while predicting the results of all products innovative design methods, it can improve the product's predictive innovative design ...
Ren Li, Qiang Zeng
wiley   +1 more source

ЛИЗИНГ ЖИЛОЙ НЕДВИЖИМОСТИ В РОССИИ: ТЕНДЕНЦИИ И ПЕРСПЕКТИВЫ

open access: yesCifra: Право
В данной статье рассматриваются правовые основы лизинга жилой недвижимости в Российской Федерации, анализируются тенденции и перспективы лизинговой деятельности с жилыми помещениями в России, а также рассматривается опыт иностранных государств в правовой
Залозная М.В.   +1 more
doaj   +1 more source

Dynamic accelerated solvent extraction for faster oil sands oil, water, and solids determination and solids cleaning

open access: yesThe Canadian Journal of Chemical Engineering, EarlyView.
25 g of oil sands extracted by dynamic accelerated solvent extraction, yielding 177 mL of bitumen–toluene extract and clean dried solids in approximately 12 min. Abstract Determining the oil, water, and solids (OWS) contents of oil sand is essential to many aspects of the oil sands industry including mine planning, optimization of extraction processes,
Ceanna Ting‐Yan Cheung   +1 more
wiley   +1 more source

Automatic Card Shufflers and Antitrust Litigation: An Arbitration Perspective

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This paper examines an American Arbitration Association (AAA) class action proceeding in which Mohawk Gaming Enterprises LLC alleges that Light & Wonder Inc. and L&W Gaming Inc. fraudulently obtained and enforced patents, thereby monopolizing the market for automatic card shufflers and violating Sections 2 and 3 of the Sherman Act.
Tariq K. Alhasan
wiley   +1 more source

FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

open access: yesEkonomìka Harčovoï Promislovostì, 2017
The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.
Y. Melnyk, A. Luk’yanov
doaj   +1 more source

Competitive Analysis of the Online Leasing Problem for Scarce Resources. [PDF]

open access: yesInt J Environ Res Public Health, 2023
Lu J, Chen N, Feng X.
europepmc   +1 more source

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