Results 41 to 50 of about 27,068 (214)

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

Parametric modeling in cold extrusion of Al 2014 alloy using Taguchi method–based GRA

open access: yesJournal of Engineering and Applied Science
Cold extrusion is a fundamental metal forming technique and involves subjecting a block of material to high pressure as it passes over a die orifice of exact profile.
Anupama Francy K.   +4 more
doaj   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra   +2 more
wiley   +1 more source

Quantitative determination and antibacterial properties of TiO2 nanoparticle-doped glass ionomer cement: an in vitro study

open access: yesEuropean Oral Research
Purpose: The aim of the present study is to determine the amount of titanium ions released into the artificial salivary medium by modified glass ionomer cement (GIC) doped with 3% and 5% (w/w) titanium dioxide nanoparticles (TiO2-NPs), and to evaluate ...
Tivanani V D Mahendra   +5 more
doaj   +1 more source

From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta   +4 more
wiley   +1 more source

PADDY PLANT DISEASE DETECTION THROUGH IMAGE PROCESSING USING DEEP LEARNING [PDF]

open access: yesProceedings on Engineering Sciences
Plant diseases are one of the most significant factors that lead to poor yield and a major threat to food security in the agricultural sector. One of the essential parts of cultivation is plant disease detection.
Pokkuluri Kiran Sree   +5 more
doaj   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen   +2 more
wiley   +1 more source

THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]

open access: yes, 2007
This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core  

Coherence and Adaptivity in Frameless Rendering-A Practical and Information Theoretic Analysis

open access: yesIEEE Access, 2021
Virtual and Augmented Reality applications demand low-latency rendering. Adaptive Frameless Rendering (AFR) techniques offer a potential alternative to currently dominating non-adaptive double-buffered real-time 3D rendering techniques.
Abhinav Dayal   +3 more
doaj   +1 more source

Lifetime Analysis of Grid‐Tied Photovoltaic System Considering DC–DC Converter Ripple and Efficiency

open access: yesEnergy Science &Engineering, EarlyView.
This work presents a comprehensive lifetime analysis of a two‐stage grid‐tied photovoltaic (PV) system by incorporating critical factors such as input current ripple and operating voltage variations, which are often neglected in conventional studies.
Surla Vishnu Kanchana Naresh   +2 more
wiley   +1 more source

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