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Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China
Published 2024-08-01“…Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and HEXUN, the study analyzes CSR disclosures and financial data of 7,123 firm-year observations of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020. …”
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Conscientious Objection Based on Patient Identity
Published 2022-11-01“… Photo by Cecilie Johnsen on Unsplash INTRODUCTION Across the country, states are enacting legislation that curtails LGBTQ+ rights and liberties.[1] In March 2021, Arkansas enacted Senate Bill 289, titled the Medical Ethics and Diversity Act (the “Act”).[2] The Act permits medical practitioners, healthcare institutions, and insurance companies to refuse to treat, or, in the case of insurance companies, to cover, a non-critically ill person if treating the individual violates their religious or personal beliefs. …”
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Diversity of beetles (Arthropoda, Insecta, Coleoptera) associated with coniferous forests in Honduras
Published 2025-02-01“…At the genus level, Olancho, El Paraíso, and Copán displayed the highest diversity. This study also marks the first report of the genera Xylomeira and Stephanopachys in Honduran pine forests. …”
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The application of blockchain with a comparative approach and its impact on risk, flexibility and internal control evaluation
Published 2024-09-01“…Due to its security and speed, this technology can become the main choice of accounting companies and accounting units in the near future (Selimoglu et al, 2023). …”
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A Model for Implementing New FinTechs in the Banking Industry (Peer-to-Peer Lending)
Published 2024-06-01“…Theoretical Framework fintech The term fintech means financial technology. Fintech refers to companies and representatives of companies that have combined financial services with modern innovative technology. …”
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Updating Labor Legislation in the Context of Introducing Independent Forms of Work: Telecommuting and Work from Home
Published 2021-03-01“…Based on studying the experience of foreign countries in matters of legislative provision of telecommuting (Austria, the Netherlands, Poland, USA) and the practice of domestic companies, it has been concluded that the home workplace is nothing more than an “extension” or “superstructure” of the employer’s workspace within the organization of the work from home. …”
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Effect of Crop Load on the Quality of Cabernet Sauvignon Grapes and Wines at Different Harvest Times
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Justification and selection of a method for restricting water inflow to horizontal wells in low-permeability terrigenous reservoir conditions using the example of the YuS2 formatio...
Published 2025-01-01“…To increase the efficiency of water isolation work in horizontal production wells by determining the most suitable chemical composition to limit water inflow, which would meet the requirements and be available in large quantities to a wide range of domestic oil and gas companies. Objects. The analysis of measures to reduce the water cut of well products. …”
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Effects of Reheating Methods on the Quality of Prepared Pork Rib Soup with Carrot and Corn
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In the Plots of Neoliberalism: the Impact of AirBnb on Hotel Industry and the Real Estate Market in São Paulo and Rio de Janeiro, Brazil
Published 2024-12-01“…The data about AirBnb was obtained from the AirDna Platform including the whole years of 2021, 2022, 2023 and January 2024, and concerning the real estate market in both cities, the main data source was SECOVI, a private entity that represents the economic category of real estate purchase, sale, rental and management companies. The results show that, given the significant geographical differences between the cities analyzed, AirBnb has produced a specific topology in each of them. …”
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US-Japan Trade Relations Amid the Globalization Crisis
Published 2020-11-01“…This increases the role of diplomatic maneuvering and other levers and forms of influence in regulating trade and investment flows, and business environment for national and multinational companies.…”
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