Results 71 to 80 of about 9,272,939 (290)

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

Level crossings as bottlenecks

Vojnotehnički Glasnik, 2000
Level crossings represent bottlenecks from the aspect of vehicle capacity as one of basic parameters for traffic flow. From the railway traffic aspect they represent weak points on railway tracks due to rails exposure to the dynamic influence of road ...
Dragutin Jovanović , Milorad Opsenica
doaj   +1 more source

Suburban level railway crossing, Tokyo 1999

, 1999
Commuters crossing suburban level railway crossing ...
Childs, Iraphne R.
core   +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

Adoption of low-cost rail level crossing warning devices : an Australian case study

, 2012
The objective of this chapter is to provide rail practitioners with a practical approach for determining safety requirements of low-cost level crossing warning devices (LCLCWDs) on an Australian railway by way of a case study.
George Nikandros, Christian Wullems, Nikandros, George, Wullems, Christian   +3 more
core   +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

Assessment of the accident rate coefficient at pedestrian railway crossings

Transport Technologies
The object of the study is pedestrian railway crossings, which are specially designed pedestrian paths across railway tracks intended to ensure the safe passage of pedestrians over railway infrastructure, including areas outside of official level ...
Julia Lesiv, Vitalii Kovalchuk
doaj   +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

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

Deep 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, Yujing Jiang, Xuepeng Zhang, Yuyong Jiao, Ningbo Li, Xiao Wang, Bo Li   +6 more
wiley   +1 more source

Evaluation method for crashworthiness of railway vehicles based on the correlation with the degree of passenger injury

Nihon Kikai Gakkai ronbunshu, 2019
The crash safety structure of the railway vehicles is effective as one of the safety measures against the train crews and the passengers in the event of a collision accident. The standards for crashworthiness of railway vehicles are defined in Europe and
Tomohiro OKINO, Keisuke NAGATA, Keitaro HORIKAWA, Hidetoshi KOBAYASHI   +3 more
doaj   +1 more source