Results 31 to 40 of about 8,563 (229)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez   +1 more
wiley   +1 more source

A Systematic Review of Ecological Momentary Assessment for Obsessive‐Compulsive Disorder

open access: yesJournal of Clinical Psychology, EarlyView.
ABSTRACT Obsessive‐compulsive disorder (OCD) is characterized by its symptomatology heterogeneity, which poses challenges for its assessment and treatment. Ecological momentary assessment (EMA) has been proposed as a promising method for gathering information and may offer advantages over retrospective methods.
Irene Jaén   +2 more
wiley   +1 more source

Durability performance of a high‐performance fiber‐reinforced concrete for bridge applications

open access: yesStructural Concrete, EarlyView.
Abstract This paper investigates the durability performance of a coarse‐aggregate high‐performance fiber‐reinforced concrete (HPFRC) developed as a cost‐efficient material solution for precast bridge applications. A comprehensive experimental program was conducted to assess the resistance of the material to the principal deterioration mechanisms ...
Rolando Baldiviezo   +6 more
wiley   +1 more source

Troglocubazomus Teruel 2003

open access: yes, 2019
Genus Troglocubazomus Teruel, 2003 Figs. 5–8, 10–11, 13 Troglocubazomus Teruel, 2003: 39, 41–43. Armas, 2004: 37, 53. Teruel, 2007: 39, 46–52; fig. 11; tab. II. Armas & Teruel, 2009: 447–450. Teruel, 2011: 22, 33, 36, 81–82, 87; figs. 86–88; tabs. 3, 6. Moreno & Villarreal, 2012: 75; tab. 3. Moreno et al., 2014: 248; tab. 6. Armas et al., 2017: 534–536,
Teruel, Rolando   +1 more
openaire   +2 more sources

Mandatory Audits of Private Companies

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson   +2 more
wiley   +1 more source

Words After the Storm: Elite Rhetoric and the Limits of De‐Escalation in Postreferendum Catalonia

open access: yesNations and Nationalism, EarlyView.
ABSTRACT When does a secessionist crisis end? What drives political elites to shift from hostility to moderation? This article examines the prospects of rhetorical de‐escalation in the aftermath of a secessionist dispute through the paradigmatic case of Catalonia.
Daniel Cetrà   +3 more
wiley   +1 more source

The Living Arrangements of Single Mothers in Latin America: Stratification by Education and Partnership Status

open access: yesPopulation and Development Review, EarlyView.
Abstract One in four young mothers in Latin America raises her children without a partner, yet more than two‐thirds do so within extended households, typically with their own parents. Despite the social implications of single‐parent families, it remains unclear to what extent the prevalence and living arrangements of single mothers have evolved over ...
Federica Becca   +2 more
wiley   +1 more source

Professionalization as a Factor of Heterogeneity in Family and Nonfamily Firms: Effects on Performance

open access: yesManagerial and Decision Economics, Volume 47, Issue 6, Page 1425-1440, September 2026.
ABSTRACT This study examines the relationship between firm ownership and organizational performance with a focus on heterogeneity in the professionalization of management. Using a comprehensive panel dataset of Spanish manufacturing firms, the study identifies significant ownership‐ and management model‐related differences in productive efficiency. The
Javier Ortiz, Ana F. Gargallo‐Castel
wiley   +1 more source

Global Variation in Predictors of Uptake of Conservative Kidney Management: A Systematic Review and Meta‐Analysis

open access: yesJournal of Renal Care, Volume 52, Issue 3, September 2026.
ABSTRACT Background For older people and those with more comorbidities, kidney replacement therapy may not offer a mortality benefit. Conservative kidney management represents an alternative treatment pathway for kidney failure without dialysis. Objectives To identify the clinical and socioeconomic factors associated with choosing a non‐dialysis care ...
Kerry‐Lee Rosenberg   +7 more
wiley   +1 more source

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