Results 41 to 50 of about 351 (218)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Studying the lateral displacement of retaining wall supporting sandy soil under dynamic loads

Open Engineering
When Rankine or Coulomb theories are used to design a retaining wall, it is accepted that the retaining wall will experience a lateral displacement. By allowing the wall to move laterally, the earth pressure decreases on the active side of the wall and ...
Fattah Mohammed Y., Hussein Hussein H., Aswad Mohammed F., Hamdi Reham E.   +3 more
doaj   +1 more source

An Ultra‐Low‐Power Biopotential Acquisition Analog Front‐End Chip for Wearable Devices

International Journal of Circuit Theory and Applications, EarlyView.
A 0.8‐V, 1.2‐μW biopotential AFE combines a chopper‐stabilized CCIA with dual‐time‐scale EDO management. The slow DSL preserves > 1 GΩ input impedance, whereas an event‐triggered fast‐recovery path shortens return to the linear range after abrupt electrode‐offset disturbances. ABSTRACT A 0.8‐V, 1.2‐μW biopotential analog front‐end (AFE) IC is presented
Zhang Xin, Yang Tianqi, Xu Wei, Wang Shun, Xiaoxi Ma   +4 more
wiley   +1 more source

An Estimation of the Heat Load Distribution on the Divertor Target Using the CSD Model

Contributions to Plasma Physics, EarlyView.
ABSTRACT Handling the heat load on the divertor target is a critical issue in the design of fusion reactors. Estimating the heat load, supported by computationally efficient simulations with varying design parameters, provides valuable input to high‐level design discussions and the development of design guidelines.
Kazuhiro Yamada, Kazuo Hoshino, Gakushi Kawamura, Hang Si, Akiyoshi Hatayama   +4 more
wiley   +1 more source

Experimental study on burning rate and flame geometry in construction tunnel fires under high geothermal conditions

Deep Underground Science and Engineering, EarlyView.
Abstract As tunnel construction advances in lengths and depths, the construction of tunnels in high geothermal environments has become increasingly common, raising significant fire risks. In this study, a 1:20 scale model tunnel test platform was constructed to investigate the effects of a high geothermal environment on fire behavior in tunnels during ...
Xiaoxian Fei, Maozhen Liu, Jiayi Ha, Linbo Du, Zhi Li, Yuhao Li, Chuangang Fan   +6 more
wiley   +1 more source

Critical expansion points: Mechanical signs of surrounding rock instability

Deep Underground Science and Engineering, EarlyView.
This study proposes the Rock Bearing‐Expansion Model (RockBEM) with critical expansion points (CEPs) to quantify post‐peak damage stages in deep‐buried rock masses via plane strain compression test (PSCT). CEP hysteresis&interval ratios reveal bearing performance dynamics and failure severity, advancing mechanistic insights into deep underground rock ...
Jiaqi Wen, Chang Deng, Haijun Wang, Lei Tang, Jihong Yu   +4 more
wiley   +1 more source

Motion planning and control of an installation robot for attitude adjustment of arc parts in underground shield tunneling

Deep Underground Science and Engineering, EarlyView.
Inspired by spiders, the multilegged walk‐through assembling robot for arc parts achieves high‐precision synchronous control under heavy loads through dual‐layer hydraulic pose dynamics modeling and hierarchical pressure optimization, significantly enhancing shield tunneling assembly efficiency and precision.
Quan Xiao, Guofei Xiang, Liang Liao, Lai Wei, Hongli Wang, Songyi Dian   +5 more
wiley   +1 more source

Carbon emission assessment of tunnel infrastructures: From construction to operation

Deep Underground Science and Engineering, EarlyView.
This study develops a lifecycle carbon accounting framework for tunnel infrastructures, covering design, construction, operation, maintenance, and dismantling. Applied to a subsea tunnel case, the framework reveals the carbon emission distribution among four typical tunnel types and highlights potential carbon offset methods for low‐carbon tunnel ...
Luyuan Long, Wout Broere, Xuehui Zhang, Tian Xia, Richard de Nijs   +4 more
wiley   +1 more source

Regeneration failure, fire, topography, and climate interact to drive temperate wet forest landscapes into fire traps

Ecography, EarlyView.
Where early successional forests are more flammable than old‐growth forests, forested landscapes are vulnerable to shifting into ‘fire traps' through positive feedbacks, where fire leads to more fire. These feedbacks are amplified by increased flammability driven by climate change, the presence of non‐native flammable plant species, and slowed ...
George L. W. Perry, Craig E. Simpkins, Kiri Reihana, James M. R. Brock, Peter J. Bellingham   +4 more
wiley   +1 more source