Results 61 to 70 of about 507,605 (294)

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

open access: yesCorporate 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

open access: yesCorporate 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   +3 more
wiley   +1 more source

KAJIAN KEBUTUHAN PERLINTASAN TIDAK SEBIDANG JALUR KERETA API DENGAN JALAN RAYA DI TITIK PERLINTASAN GANEFO KECAMATAN MRANGGEN

open access: yesTeknika, 2018
The crossing railway line with the highway is quite a lot in several places in Indonesia, especially on the island of Java. This is a problem in itself because it considers this crossing to have a negative impact on users of land transportation. Moreover,
Bambang Sudarmanto
doaj   +1 more source

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

open access: yesContributions 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   +4 more
wiley   +1 more source

Critical expansion points: Mechanical signs of surrounding rock instability

open access: yesDeep 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   +4 more
wiley   +1 more source

Advanced Radars for Railway Crossing Area Safety Improvement

open access: yes, 2016
Level crossings are critical elements of railway networks where a large number of accidents take place every year. With the recent enforcement of new and higher-safety standards for railway transportation systems, dedicated and reliable technologies ...
DARDARI, DAVIDE   +5 more
core   +1 more source

Seismic analysis and design of tunnels within fault ground: A review

open access: yesDeep Underground Science and Engineering, EarlyView.
The research methods of seismic response of tunnels within fault ground, including field investigations, analytical solutions, physical experiments, and numerical simulations, and seismic countermeasures are discussed. The present study examines the shortcomings and limitations of the current research and design, and puts forward proposals for future ...
Xingda Wang   +6 more
wiley   +1 more source

Wilmington Railway Collection, Photographs

open access: yes, 1937
Trolley #338 crossing bridge over Reading Railroad at Elsmere. On Route 4, Oak Grove Line.

core   +2 more sources

THE INFLUENCE OF THE MAIN PARAMETERS OF TRAIN TRAFFIC VOLUME ON TOTAL PROFITS OF RAILWAYS

open access: yesNauka ta progres transportu, 2015
Purpose. The paper is aimed to influence analysis of parameters such as the number of trains on the section and the length of freight trains, the total profit of the railway and determination of total profit of Prydniprovsk railway for major parts of the
H. YA. Mozolevich, A. V. Troian
doaj   +1 more source

Carbon emission assessment of tunnel infrastructures: From construction to operation

open access: yesDeep 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   +4 more
wiley   +1 more source

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