Results 171 to 180 of about 222,474 (282)

Revisiting International Political Leadership: Nordic Leadership in Informal Intergovernmental Climate Organisations

open access: yesGlobal Policy, EarlyView.
ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer   +1 more
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Between the Indian Ocean and the Gulf: Ceramics From Ḥattā Oasis in the Emirate of Dubai

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT This study presents the ceramic finds from archaeological investigations conducted in 2024 at two settlements: ‘Islamic Village' and Suhaila 2, one of a number of mountain villages of the Late Islamic period within the Ḥattā Oasis: a high‐altitude exclave in the Emirate of Dubai. The sites are located on the northeastern slopes of Jabal Qallāt
Seth M. N. Priestman   +3 more
wiley   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

Autoclaved Peanuts Exhibit Reduced Immunoglobulin E Binding and Improved Oral Tolerability

open access: yesAllergy, EarlyView.
This study evaluates the effects of heat and pressure autoclaving on peanut proteins, IgE binding, and oral tolerability. Heat and pressure autoclaving breaks down peanut proteins and allergens, contributing to reduced peanut‐specific IgE binding. Autoclaved peanuts are associated with decreased skin test reactivity and greater oral tolerability in ...
Casey G. Cohen   +17 more
wiley   +1 more source

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