Results 51 to 60 of about 7,077 (269)

Materiality in Transition: Challenges and Opportunities in Corporate Sustainability Reporting under the CSRD

European Journal of Risk Regulation
This article examines the concept of materiality in sustainability reporting, tracing its development from financial materiality to the adoption of double materiality under the Corporate Sustainability Reporting Directive (CSRD).
Måns Dunfjäll
doaj   +1 more source

The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The purpose of the paper is to investigate whether Polish issuers applied the double materiality principle when preparing their reports before implementation of the Corporate Sustainability Reporting Directive (CSRD) became mandatory, and if so,
Małgorzata Macuda, Katarzyna Kobiela-Pionnier   +1 more
doaj   +1 more source

Supporting Survivor‐Centered Care Through Digital Health Integration

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Survivors of childhood cancer face barriers to receiving guideline‐based, long‐term follow‐up care. Two digital tools, Passport for Care (PFC) and Cancer SurvivorLink (SurvivorLink), address complementary gaps by enabling tailored survivorship care plan (SCP) generation, updating, storage, and sharing.
Jordan G. Marchak, Rebecca Williamson‐Lewis, Michael O'Connor, Michael Palgon, Yu‐Ra Kim, Michael Schuckenbrock, Paula Edwards, Abraham Mendoza, Anthony Adams, Brian Arriaga‐Solis, Justin Parker, Harry Tinoco‐Giraldo, Jason King, C. Michael Fordis, Karen E. Effinger, Maria Monica Gramatges   +15 more
wiley   +1 more source

Is audit materiality informative? Evidence from China

China Journal of Accounting Research
To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit ...
Lei Zhu, Qianwen Zheng, Yubin Li
doaj   +1 more source

Efficacy and Safety Analysis of Roxarestat in Regulating Renal Anemia in Patients on Maintenance Hemodialysis

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Objective To compare the efficacy and safety of roxarestat versus recombinant human erythropoietin (rhEPO) in the management of renal anemia in patients undergoing maintenance hemodialysis. Methods This was a prospective, open‐label, randomized controlled trial.
Lingling Chen, Junjie Zhu, Qiaonan Ge
wiley   +1 more source

Dietary Protein Intake and Peritoneal Protein Losses in Peritoneal Dialysis Patients

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction Peritoneal dialysis (PD) patients lose protein in their waste dialysate, potentially increasing their risk for malnutrition. We wished to determine whether there was any association between losses and dietary protein intake (DPI). Methods DPI was assessed from 24‐h dietary recall using Nutrics software.
Haalah Shaaker, Andrew Davenport
wiley   +1 more source

Digital materiality

Trayectorias Humanas Trascontinentales
In 2017, Google's “Attention is All You Need” (Vaswani et al.) introduced the Transformer architecture, laying the groundwork for today’s large language models (LLMs) like GPT, Claude, and Llama.
Christian STEIN
doaj   +1 more source

Infection Control Practices for Vascular Access Management in Hemodialysis: Results From a Nationwide Survey of Japanese National University Hospitals

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction Bloodstream infections due to repeated vascular access (VA) puncture and circuit connections remain major concerns in hemodialysis. Therefore, we examined current practices for glove, disinfectant, and personal protective equipment (PPE) use according to VA type in national university hospitals in Japan.
Aiko Yamada, Makoto Harada, Tadahiko Kikugawa, Takeshi Nakata, Koji Hashimoto, Tsuneo Konta, Yuji Kamijo   +6 more
wiley   +1 more source

Materials and nanotechnology [PDF]

Journal of the Franklin Institute, 2003
This paper transcribes a talk given at Drexel University as part of the April 2002 Franklin Medal festivities. Nanomaterials are ubiquitous in occurrence in nature as well as technology. They present immense opportunities both for furthering fundamental understanding and for technological applications.
openaire   +1 more source

Material programming [PDF]

Interactions, 2017
In the near future every other smart material will have computational power embedded in the form of graphene transistors or nanotubes. These will be the ultimate computational composites: materials that hold classic material qualities, such as structural durability, flexibility, texture, weight, and color, but additionally being capable of sensing ...
Anna Vallgårda, Laurens Boer, Vasiliki Tsaknaki, Dag Svanæs   +3 more
openaire   +2 more sources