8,479 Results Found

Remote sensing, or Earth Observation (EO), is increasingly used to understand Earth system dynamics and create continuous and categorical maps of biophysical properties and land cover, especially based on recent advances in machine learning (ML). ML...

This paper examines the little-known connection between econometrics and accounting invoked by Paweł Ciompa, who first introduced the term econometrics in 1910. Since then, research in accounting and in statistical (econometric) analysis has dev...

This work aims to identify the key sectors of the economic structure, considering their water flows, and estimate each sector’s impact. The goal is to highlight systemic characteristics in the regional economy, establish water use priorities, and ass...

In South Korea, accounting fraud based on the recognition of revenue occurs frequently. The operating profit will be inaccurate if incorrect project completion rates are applied. In order to apply the percentage of completion method (PCM), the projec...

Watershed management must take into account both the quantity and quality of water. Therefore, many hydrological models have been developed for hydrological and water quality prediction for various purposes. The Spreadsheet Tool for Estimating Pollut...

Many learners who are not familiar with the accounting terms find blended learning very complex to understand with respect to the computerized accounting system, the journal entries process, and tracing the accounting transaction flows of accounting...

The textiles and garment industry plays an important role in Thailand’s economic growth, despite facing competition in product quality and rising production costs. Meeting diverse consumer needs and satisfaction has become increasingly difficult, as...

The food system plays a crucial role in mitigating climate change. Even if fossil fuel emissions are halted immediately, current trends in global food systems may prevent the achieving of the Paris Agreement’s climate targets. The high degree o...

Background/Objectives: When attempting to study neurocognitive mechanisms with electroencephalography (EEG) in applied ecologically valid settings, responses to stimuli may differ in time, which presents challenges to traditional EEG averaging method...

Criticism about the practical usefulness of academic accounting research produced in university business schools has been growing for some time. Due to accounting being an applied social science, many stakeholders question the relevance and value of...

The Second Payment Services Directive introduced new services into the European Union legal system—Payment Initiation and Account Information Services. These services are based on payment accounts already opened and maintained for customers by...

This research aims to adapt the Leymann Inventory of Psychological Terror and its use on Portuguese Accounting Professionals. Leymann scale was applied in a final sample of 478 accountants aged between 28 and 68, of which 47.5% were men and 52.5% wom...

The article focuses on the integrated environmental accounting model called ‘eValue’, developed for protected areas and applied in the research programme coordinated by the Italian Ministry of the Environment and aimed at implementing an...

The value of the company is influenced by a large group of factors that experts should take into account, in the evaluation process, and incorporate into their calculations. The paper is based on the knowledge and experience gained from more than 15...

The scientific debate over how to make visible the connections between the standard System of National Accounts (SNA) and its ongoing satellite Environmental Economic Ecosystem Accounting–Experimental Ecosystem Accounting (SEEA–EEA) is a...

The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company’s pa...

This paper systematizes the theoretical foundation and empirical evidence of the impact of leadership behavior on entrepreneurship in state-owned enterprises, and the difference between state-owned enterprises that applied management based on the acc...

Is it possible to quantify the information content of accounting reports? If possible, then how? This study examines accounting as a classical communication system with the purpose of providing a framework with which to approach these fundamentally i...

Forests and the forest-based sector play important roles in mitigating climate change through carbon sequestration and storage in living biomass and soil. In Europe, the forest sector is the only sector that positively affects atmospheric carbon bala...

In this paper, a framework for authorization and personal image protection that applies user accounts, passwords, and personal I-vectors as the keys for ciphering the image content was developed and connected. There were two main systems in this fram...

Nowadays, eco-accounting is widely used in sustainable consumption and production. In order to incentivise consumers’ sustainable consumption and enhance their environmental awareness, a novel mobile based eco-accounting infrastructure has been...

This study identifies the new accounting technologies into Cloud, Artificial Intelligence, Big Data, and Blockchain, and introduces the case of Korean companies applying new technologies to their accounting process. The purpose of this study is to he...

System dynamics implementations of financial statements are currently limited by the lack of a simple to use, yet sufficiently detailed model that operationally replicates the accounting reporting process for the income statement, balance sheet, cash...

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malic...

Under democratic regimes, accountability discourages the existence of corruption, because constituents typically constantly observe public servants. Although every citizen can drive accountability, only a few sectors actively engage in it, such as op...

Taking the mausoleums in the main urban area of Nanjing city as the study object, with the support of GIS technology, this paper extracts eight influencing factors (surface roughness, elevation, surface cutting depth, surface peaks, outfall, river sy...

The underlying risk factors associated with the duration and termination of biological, sociological, economic, or political processes often exhibit spatial clustering. However, existing nonspatial survival models, including those that account for &l...

Climate accounting for financial portfolios has seen growing prominence in the past years, thanks to both private and public sector initiatives. Over 200 financial institutions have conducted some form of portfolio analysis. In the context of this gr...

The research examines the impact of applying the IFRS 17 International Financial Reporting Standard on the development of accounting measurement and disclosure to improve the quality of financial reports when considering compliance with the requireme...

This paper explores how Lean Accounting (LA) is implemented in manufacturing firms by identifying tool packages and the typologies of companies applying them. Despite growing interest in LA, prior research has focused primarily on individual tools or...

Classical double entry accounting has provided the foundation for accounting within the firm for many centuries. The digitally signed receipt, an innovation from financial cryptography, gives rise to exactly duplicated entries for each of 3 parties o...

The rapid evolution of financial markets and technological advancements has significantly impacted the field of accounting, creating a demand for innovative approaches to financial forecasting and decision making. Our research addresses contemporary...

Some outcomes around, for example, communication have been extensively theorised; others such as accountability have been relatively neglected in the teaching and learning literature. The question therefore is: if we do not have a clear understanding...

For the generation of representative volume elements a statistical description of the relevant parameters is necessary. These parameters usually describe the geometric structure of a single grain. Commonly, parameters like area, aspect ratio, and slo...

There is growing consensus regarding the implementation of a new statistical framework for environmental-economic accounting to improve ecosystem related policies. As the standard System of National Accounts (SNA) fails to measure the economic contri...

This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eas...

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profe...

Decision-making and financial information quality are key facets of corporate sustainability. The literature is devoid of inquiries investigating the collective impact of sustainable financial data governance and political connections on creative acc...

The procedure developed by the European Joint Action CHRODIS PLUS (JAC+) to transfer and implement good practices from one setting to another was tested in the context of a workplace health promotion good practice identified in the Region of Lombardy...

The growing dissemination of digital technologies has had an incomparable impact on many dimensions of today’s civilisation. Digital transformation (DT) redefined the industrial structures and reinvented business models. Hence, in the face of I...

In this paper, I want to defend the following claim. There is a good chance of keeping the Meinongian account of the individuation of fictional works and applying it to the individuation of versions of such a work, provided one properly takes into ac...

The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure the sustainability of corporate finance and avoid bankruptcy. The reactions of individuals were not routine, but covered a wide range of...

This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a li...

This study examines the key drivers behind the adoption of artificial intelligence (AI) in the accounting profession, emphasizing the influence of AI-related knowledge, personality traits, and professional roles. By applying Decision Tree Regression...

Developing an appropriate irrigation schedule is essential in order to save water while at the same time maintaining high crop yields. The standard procedures of the field evaluation of distribution uniformity do not take into account the effects of...

A non-isothermal moving-boundary model for food dehydration, accounting for shrinkage and thermal effects, is proposed and applied to the analysis of intermittent dehydration in which air temperature, relative humidity, and velocity vary cyclically i...

This paper evaluates the suitability of blockchain technology for the Article 6.2 carbon market mechanism of the Paris Agreement. The bottom-up approach of the Paris Agreement causes challenges to the robust accounting of mitigation outcomes and info...

Background: Agroforestry systems can improve the provision of ecosystem services at the farm scale whilst improving agricultural productivity, thereby playing an important role in the sustainable intensification of agriculture. Natural capital accoun...

The shift towards lean production is gradually replacing traditional mass production, and lean accounting is also being mentioned to evaluate operational efficiency based on the lean philosophy, eliminating waste, and simplifying direct cost aggregat...

The article presents issues related to the determination of the continuity quality of power supply (CQoPS) for hospital electrical devices. The model describing CQoPS takes into account power redundancy. The uncertainty modeling method based on the c...