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“materiality”

3 referensi ditemukan

JOURNAL Umuminternational2026

Mapping the Impact of CSRD on Non-Financial Reporting: A Systematic Qualitative Review of Academic Literature and Legislative Provisions

Luciana Simona PASCU MIH?IL?; Oana – Raluca IVAN · DOAJ Open Access Articles

This article examines the impact of the Corporate Sustainability Reporting Directive (CSRD 2022/2464/EU) on companies operating in Romania and the European Union, against the backdrop of a fundamental transformation in the nonfinancial reporting framework. Through a systematic review of specialized literature, a comparative legislative analysis and an origin…

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26%

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JOURNAL PAIinternational2026

THE METAMORPHOSIS OF THE SYMBOL IN THE VISUAL IMAGINARY: VINCENT VAN GOGH AND ANSELM KIEFER

POPESCU, OANA MARIA · DOAJ Open Access Articles

Nature serves as a source of artistic inspiration that recurs throughout various periods of art history. This theme helps foster a dialogue that highlights the visual, temporal, and conceptual relationships between the works of Vincent van Gogh and Anselm Kiefer. Recurring elements, such as the field, the sky, light, and matter, become identifiable visual l…

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18%

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JOURNAL PAIinternational2026

SYNTHESIS OF FINE ARTS AND ANIMATION

CRANI, STEPAN; SAVI?KAIA-BARAGHIN, IARÎNA · DOAJ Open Access Articles

Animation and visual arts represent two closely interconnected fields in which the visual image plays a central role. Although the development of digital technologies has transformed production methods, animation continues to rely on principles derived from painting, drawing, and other traditional techniques. Through the use of both classical and digital me…

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18%

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