Results 131 to 140 of about 74,157 (331)
The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation [PDF]
Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation.
David Smith, Graham Richardson
core
A computer readability formula of Japanese texts for machine scoring [PDF]
, 1988 Tateisi Yuka +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Journal of Language and EducationIntroduction: Readability formulas are crucial for identifying suitable texts for children's reading development. Traditional formulas, however, are linear models designed for alphabetic languages and struggle with numerous predictors.
Zhengye Xu, Yixun Li, Duo Liu
doaj +1 more source
Assessing sentence readability for German language learners with broad linguistic modeling or readability formulas: When do linguistic insights make a difference? [PDF]
, 2022 Zarah Weiß, Detmar Meurers
openalex +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes +5 more
wiley +1 more source
An Empirical Formula for the Relation of Readability to Illuminance
, 1973 Satoru Kawai, Rionoske Krossawa
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Readability of informed consent forms in clinical trials conducted in a skin research center
Journal of Medical Ethics and History of Medicine, 2016 Obtaining informed consents is one of the most fundamental principles in conducting a clinical trial. In order for the consent to be informed, the patient must receive and comprehend the information appropriately.
Aniseh Samadi, Fariba Asghari
doaj