Results 1 to 10 of about 106,615 (208)

Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms [PDF]

open access: yesHeliyon, 2023
Integrated Reporting (IR) is a sustainability-oriented reporting format, underpinned by six forms of capital. This study explores the association between Multiple Capitals Disclosure (MCD) and board demographic characteristics and ownership structure in ...
Yanqi Sun, Yu Gu
doaj   +2 more sources

Does Multiple Capitals Disclosure Affect the Capital Market? An Empirical Analysis in an Integrated Reporting Perspective [PDF]

open access: yesFrontiers in Psychology, 2022
Integrated reporting (IR), as a novel corporate reporting approach, focuses on how six forms of capital promote corporate value. This paper explores whether this kind of multiple capitals disclosure (MCD) framework has an impact on the capital market ...
Yanqi Sun   +4 more
doaj   +2 more sources

Complexity and Robustness of Public–Private Partnership Networks [PDF]

open access: yesEntropy
Public–private partnership (PPP) has been increasingly imported to deliver infrastructure and public services around the world. As an emerging public procurement mode, PPP has drawn considerable attention both from academy and industry.
Na Zhao, Xiongfei Jiang, Ling Bai
doaj   +2 more sources

A BLUEPRINT FOR EUROPEAN UNION ECONOMIC INTEGRATION THROUGH SOCIAL ECONOMY INNOVATION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2023
Romania, a member of the European Union (EU) since 2007, has been riding the high-hopes-low-expectations EU integration carousel for over a decade and a half. Its resilient, dwindling and aging population has seen its share of shattered dreams, stemmed
Alexandru URECHE
doaj   +1 more source

The Trend of Integrated Capitals Reporting: The Asian Perspective

open access: yesAsian Journal of Accounting Perspectives, 2020
Research aim: This paper examines the trend of integrated capitals reporting in Asia, given the introduction of the integrated reporting (IR) framework in some of the countries across the continent.
Salihin Abang   +2 more
doaj   +5 more sources

The Role of Psychological Capital and Psychological Flexibility in Predicting Loneliness in Elderly [PDF]

open access: yesروانشناسی پیری, 2019
Growing old, decreasing perception of social efficiency because of retirement and separation from children cause the elderly to feel lonely. Therefore, the present study was conducted to investigate the role of psychological capitals and psychological ...
Saeideh Amini   +3 more
doaj   +1 more source

THE INFLUENCE OF PASSENGER TRAFFIC IN BRAZILIAN AIRPORTS ON INCREASED CASES OF COVID-19

open access: yesHolos, 2021
The paper aims to evidence the impact of passenger traffic in the airports of major Brazilian tourist destinations and its relation to the spread of COVID-19 pandemic.
Izabelle Virgínia Lopes de Paiva   +4 more
doaj   +1 more source

Covid Adult Mortality in Brazil: An Analysis of Multiple Causes of Death

open access: yesFrontiers in Public Health, 2022
ObjectiveThis study aimed to analyze the chain of events and contributing causes associated with COVID-19 adult mortality (30–69 years old), based on qualified data on CoD from three Brazilian capitals cities, Belo Horizonte, Salvador, and Natal, in 2020.
Ana Maria Nogales Vasconcelos   +3 more
doaj   +1 more source

Do psychological and sociological capitals predict employee engagement [PDF]

open access: yesManagement Science Letters, 2021
Employee engagement is a concept that is capable of predicting various employee outcomes. It could directly influence the success of any organization and its overall financial performance.
AlKahtani, Nasser Saad   +3 more
doaj   +1 more source

Bank capital allocation under multiple constraints [PDF]

open access: yesJournal of Financial Intermediation, 2020
Abstract We study how a bank allocates capital across its business units when facing multiple constraints over several periods. If a constraint tightens – be it because of stricter regulation or higher risk – capital flows to the more efficient unit, i.e. the unit offering a higher marginal return on required capital.
Tirupam Goel   +2 more
openaire   +1 more source

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