Results 61 to 70 of about 903 (221)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Numerical investigation of helium ash transport in CFETR steady state scenario

open access: yesNuclear Fusion
In magnetic confinement fusion plasmas, the main product of deuterium-tritium fusion is energetic alpha particles, which transfer energy to the background plasma by collisions and become thermalized helium ash.
Zhihong Kuang, Wei Shen, Jiale Chen
doaj   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

open access: yesAbacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose   +3 more
wiley   +1 more source

Anisotropic distribution of alpha particles in a tokamak reactor

open access: yesNuclear Fusion
We carried out systematic study of neoclassical equilibrium distribution of α particles born from deuterium–tritium nuclear fusion in a tokamak reactor. The distribution in the phase space is visualized in various 2D planes. We studied a previously known
Youjun Hu   +6 more
doaj   +1 more source

Reciprocal Tariffs and Systemic Trade Losses: Evidence From Korea, Japan, and the EU

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT The resurgence of U.S. protectionism, the proposal of universal reciprocal tariffs targeting major trading partners, poses systemic risks to global trade that existing bilateral analyses have not fully captured. This paper examines the economic consequences of U.S.
Noori Park, Chang Hwan Choi
wiley   +1 more source

The Limits of Convergence in the Enlarged Europe: Change in Labour Conditions in a Shipbuilder's Sites in Norway and Romania

open access: yesBritish Journal of Industrial Relations, EarlyView.
ABSTRACT In the 2000s, questions were open on whether the EU eastern enlargement would contribute to upwards or downwards convergence in labour standards, or even to divergence. Over two decades later, it is possible not only to attempt an answer, but also to identify the industrial relations processes that mediate economic integration between widely ...
Jon Erik Dølvik   +3 more
wiley   +1 more source

Exploration of the parameter space of piecewise omnigenous stellarator magnetic fields

open access: yesNuclear Fusion
Piecewise omnigenous fields are stellarator magnetic fields that are optimized with respect to radial neoclassical transport thanks to a second adiabatic invariant that is piecewisely constant on the flux-surface.
J.L. Velasco, E. Sánchez, I. Calvo
doaj   +1 more source

Using the capabilities approach to achieve people‐centered conservation

open access: yesConservation Biology, EarlyView.
Abstract Top‐down interventions carried out by state and nonstate institutions to conserve biodiversity and improve the lives of forest‐proximate people (FPP) in the Global South tend to reflect economistic understandings of human well‐being. More progressive and people‐centered conservation projects are guided by normative visions of how the world ...
Arthur Rodrigues   +4 more
wiley   +1 more source

Turbulence-reduced high-performance scenarios in Wendelstein 7-X

open access: yesNuclear Fusion
In the Wendelstein 7-X (W7-X) stellarator, turbulence is the dominant transport mechanism in most discharges. This leads to a ‘clamping’ of ion temperature over a wide range of heating power, predominantly flat density profiles where hollow profiles ...
O.P. Ford   +28 more
doaj   +1 more source

Beyond Market Failure: A Critique of the ‘New Economics of Industrial Policy’

open access: yesDevelopment and Change, EarlyView.
ABSTRACT In recent years, there has been an apparent tidal shift in neoclassical industrial policy scholarship as a ‘new economics of industrial policy’ has emerged. These scholars claim to have fundamentally repositioned the debate on industrial policy, supposedly offering a novel account of how, and why, states turn to industrial policy (the ‘new ...
Hamish William Ayton Evans
wiley   +1 more source

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