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

