Results 91 to 100 of about 2,510 (191)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

The First Swiss National Nutrition Survey in Children and Adolescents, menuCH-Kids: Study Design, Participants, and Data Quality. [PDF]

Int J Public Health
Vincentini J, Riou J, Häusermann T, Schwitzguebel J, Estoppey Younes S, Catalano L, Brombach C, Chaouch A, Chatelan A, Dratva J, Isler F, Müller P, Rezzi S, Righini-Grunder F, Rohrmann S, Saner C, Simonetti GD, Uhlmann K, Vanoni F, Zuberbuehler CA, Siegfried-Troxler A, Suggs S, van der Horst K, Bochud M.   +23 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

Advancing the implementation of artificial intelligence in regulatory frameworks for chemical safety assessment by defining robust readiness criteria. [PDF]

Front Artif Intell
de Paula Souza J, Blum J, Maran U, Sild S, Dawson L, Čavoški A, Holden L, Lee R, Karnel V, Meusburger L, Fraize-Frontier S, Walsh A, Rivière G, Raitano G, Roncaglioni A, Di Consiglio E, Tcheremenskaia O, Bossa C, Wendt-Rasch L, Puzyn T, Fritsche E.   +20 more
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Involuntary psychiatric treatment in Reggio Emilia: local findings from the SIEP multicenter study. [PDF]

Front Psychiatry
Pingani L, Dragani G, Magnani N, Marchi M, Nasi AM, Starace F, Galeazzi GM.   +6 more
europepmc   +1 more source

Declining trends in adolescent alcohol consumption and related harms: No room for complacency (an empirical reply to Vieira et al. 2025)

Addiction, EarlyView.
Abstract Vieira et al. report that alcohol‐related harms among adolescents have generally declined in high‐income countries where youth drinking has decreased, but several methodological choices complicate this conclusion. By performing reproducibility analyses on Vieira et al.'s raw data, we show that their findings are more nuanced and complex ...
Charlotte R. Pennington, Daniel J. Shaw, Magda Skubera, Abigail K. Rose, Andrew Jones   +4 more
wiley   +1 more source

Implementing psychedelic-assisted therapy: History and characteristics of the Swiss limited medical use program. [PDF]

Neurosci Appl
Liechti ME, Gasser P, Aicher HD, Mueller F, Hawrot T, Schmid Y.   +5 more
europepmc   +1 more source

Proteomic and Transcriptomic Signatures of Poor Asthma Symptom Control in the U‐BIOPRED Cohort

Allergy, EarlyView.
No stable features were identified as associated with asthma symptom control in transcriptomics or sputum proteomics. Higher TWEAKR/TNFRSF12A and MBL/MBP‐C serum levels increased the odds of uncontrolled symptoms, while higher MK08/MAPK8 and CD5L serum levels decreased the odds, after adjustment for clinical variables.
Joana Antão, Guilherme Rodrigues, Nazanin Zounemat‐Kermani, Paolo Montuschi, Qichen Deng, Frits M. E. Franssen, Lars I. Andersson, Ian M. Adcock, Sven‐Erik Dahlén, Scott S. Wagers, Martijn A. Spruit, Alda Marques, on behalf of the U‐BIOPRED Study Group, M. I. Abdel‐Aziz, C. Auffray, Y. E. Badi, P. Bakke, A. T. Bansal, F. Baribaud, S. Bates, A. F. Behndig, E. H. Bel, J. Bigler, B. Billing, M. J. Boedigheimer, K. Bønnelykke, J. Brandsma, P. Brinkman, E. Bucchioni, D. Burg, A. Bush, M. Caruso, R. Chalekis, P. Chanez, B. Chaves, F. K. Chung, T. Checa, C. H. Compton, J. Corfield, D. Cunoosamy, A. D’Amico, B. Dahlén, B. De Meulder, R. Djukanovic, V. J. Erpenbeck, D. Erzen, K. Fichtner, L. J. Fleming, E. Formaggio, S. J. Fowler, U. Frey, M. Gahlemann, T. Geiser, V. Goss, Y. Guo, S. Hashimoto, J. Haughney, G. Hedlin, P. W. Hekking, T. Higenbottam, J. M. Hohlfeld, C. Holweg, I. Horváth, P. Howarth, A. J. James, R. G. Knowles, J. Kolmert, J. Konradsen, N. Krug, N. Lazarinis, C.‐X. Li, M. J. Loza, R. Lutter, A. Manta, S. Masefield, Maitland‐van der Zee Anke‐Hilse, J. G. Matthews, A. Mazein, R. J. M. Middelveld, M. Miralpeix, C. S. Murray, J. Musial, S. Mumby, D. Myles, B. Nordlund, H. Olsson, I. Pandis, S. Pavlidis, A. Platt, A. Postle, P. Powel, G. Praticò, M. Puig Valls, N. Rao, S. Reinke, J. Riley, A. Roberts, G. Roberts, A. Rowe, T. Sandström, W. Seibold, D. E. Shaw, R. Sigmund, F. Singer, P. J. Skipp, M. Smicker, A. R. Sousa, M. Sparreman‐Mikus, P. J. Sterk, K. Sun, B. Thornton, A. Versi, N. H. Vissing, A. M. Wheelock, C. E. Wheelock, S. J. Wilson, V. Yasinska, Aliprantis Antonios, Allen David, Alving Kjell, P. Badorrek, Balgoma David, S. Ballereau, Barber Clair, Batuwitage Manohara Kanangana, An Bautmans, A. Bedding, A. F. Behndig, Beleta Jorge, A. Berglind, Bochenek Grazyna, Braun Armin, D. Campagna, Carayannopoulos Leon, C. Casaulta, A. Chaiboonchoe, Davison Timothy, De Alba Jorge, Dekker Tamara, Delin Ingrid, P. Dennison, Dijkhuis Annemiek, Dodson Paul, Draper Aleksandra, K. Dyson, Edwards Jessica, L. El Hadjam, Emma Rosalia, Ericsson Magnus, C. Faulenbach, Flood Breda, G. Galffy, Gallart Hector, D. Garissi, J. Gent, M. Gerhardsson de Verdier, D. Gibeon, Gomez Cristina, Gove Kerry, Gozzard Neil, E. Guillmant‐Farry, E. Henriksson, Hewitt Lorraine, U. Hoda, Hu Richard, Hu Sile, X. Hu, E. Jeyasingham, K. Johnson, N. Jullian, Kamphuis Juliette, J. Kennington Erika, Kerry Dyson, G. Kerry, M. Klüglich, Knobel Hugo, J. Knox Alan, Kolmert Johan, J. R. Konradsen, Kots Maxim, Kretsos Kosmas, L. Krueger, Kuo Scott, Kupczyk Maciej, A.‐S Lantz, Larminie Christopher, L. X. Larsson, P. Latzin, N. Lazarinis, Lefaudeux Diane, N. Lemonnier, Li Chuan‐Xing, Lone‐Latif Saeeda, L. A. Lowe, Manta Alexander, Marouzet Lisa, Martin Jane, Mathon Caroline, L. McEvoy, Meah Sally, A. Menzies‐Gow, Metcalf Leanne, Meiser Andrea, Mikus Maria, Monk Philip, N. Mores, Naz Shama, K. Nething, Nicholas Ben, U. Nihlén, Nilsson Peter, R. Niven, B. Nordlund, S. Nsubuga, Pacino Antonio, Palkonen Susanna, L. Pahus, J. Pellet, Pennazza Giorgio, Petrén Anne, Pink Sandy, C. Pison, Rahman‐Amin Malayka, Ravanetti Lara, Ray Emma, Reinke Stacey, Reynolds Leanne, K. Riemann, Robberechts Martine, J. P. Rocha, C. Rossios, Russell Kirsty, Rutgers Michael, G. Santini, Santonico Marco, M. Saqi, Schoelch Corinna, S. Scott, N. Sehgal, A. Selby, Sjödin Marcus, Smids Barbara, Smith Caroline, Smith Jessica, M. Smith Katherine, P. Söderman, A. Sogbesan, F. Spycher, Staykova Doroteya, S. Stephan, J. Stokholm, K. Strandberg, M. Sunther, M. Szentkereszty, L. Tamasi, K. Tariq, Thörngren John‐Olof, Thorsen Jonathan, S. Valente, W. M. van Aalderen, M. van de Pol, C. M. van Drunen, Van Eyll Jonathan, Versnel Jenny, Vink Anton, C. von Garnier, A. Vyas, A. H. Wagener, Wald Frans, Walker Samantha, Ward Jonathan, Wetzel Kristiane, Wiegman Coen, Z. Weiszhart, Williams Siân, Yang Xian, Yeyasingham Elizabeth, W. Yu, W. Zetterquist, Z. Zolkipli, A. H. Zwinderman, Martina Gahlemann, Luigi Visintin, Hazel Evans, Martine Puhl, Lina Buzermaniene, Val Hudson, Laura Bond, Pim de Boer, Guy Widdershoven, Ralf Sigmund, David Supple, Dominique Hamerlijnck, Jenny Negus, Juliёtte Kamphuis   +294 more
wiley   +1 more source

Physician-assisted suicide in Italy: where do we stand and where do we want to go? [PDF]

Front Psychiatry
Turillazzi E, Morena D, Iacoponi N, Fineschi V.   +3 more
europepmc   +1 more source