Variable annuities, as a class of retirement income products, allow equity market exposure for a policyholder’s retirement fund with optional guarantees to limit the downside risk of the market. Management fees andguarantee insurance fees are c...
We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014–2018, and to answer our hypothesis we used ordinary least squares analysis. The results show...
This study investigates the association among management fees, ESG scores, and investment performance of ESG funds in China. It explores the significance of comprehending the cost–benefit analysis and long-term yields associated with sustainabl...
We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical an...
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between...
The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies...
This study examined the effect of tuition fee control policy on universities’ financial management. Using data from 93 private universities in Korea from 2006 to 2015, we investigated the effect of tuition fees and government subsidies on labor...
Unresourceful usage of rainwater continues to be a serious problem as this type of natural resource is still treated as wastewater that most often ends up directly in the sewer system. The aim of the article is to present a concept of sustainable rai...
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used fro...
Dysphagia is any impairment of swallowing that compromises the safety, efficiency, or adequacy of nutritional or liquid intake. It is common in children, especially in some clinical populations, and may result in failure to thrive and respiratory pro...
Lack of stable and dedicated funding has been a primary challenge for municipalities in the United States to implement effective stormwater management programs. Stormwater utility fees (SUFs), as user fees, are an alternative dedicated revenue source...
Urbanization leads to the growth of impervious surfaces, which increases surface runoff, causing pluvial and flash flood phenomena. Furthermore, it significantly limits the infiltration of stormwater into the ground; this, in turn, reduces groundwate...
It can be challenging to set protected area entrance fees without information on how much visitors are willing to pay. It is particularly difficult for agencies managing multiple sites to set fees without conducting surveys at each location. In order...
Shared parking is an effective means to alleviate the shortage of parking spaces in urban central areas during the morning peak hours. Meanwhile, walking time cost and parking fees are two critical factors affecting shared parking efficiency. Firstly...
The long-standing, unrestrained utilization of energy resources by China’s manufacturing sector has created irreversible obstacles to regional sustainable development. Consequently, the Chinese government has implemented a water resource tax po...
Municipal solid waste services in Jordan are being provided by municipalities, where 90% of the generated solid waste finds its way to the landfills and dump sites. All Jordanian municipalities are suffering from low cost recovery where it reaches 50...
4 July 2023
Condominiums and similar properties use a stratum to manage daily operations, and owners fund it through strata fees. While existing strata fee management systems may be able to handle such funds, such systems could be more inherently transparent. It...
Improving irrigation performance is crucial for increased agricultural productivity. As an indicator of performance, among other factors, improving the water Fees Collection Rate (FCR) is required, but FCR has remained low in most African and Asian c...
With a steady increase in impervious surfaces due to urbanization in Korea, there is a growing burden and an urgent need to fund better management of nonpoint sources of pollution and stormwater. A prerequisite for securing the necessary financial re...
In Burkina Faso, small-scale, community-managed irrigation systems play a crucial role in stabilizing agricultural production and improving food security. Over the past three decades, the state has transferred the management of these irrigation syste...
In the field of land use and urban management, real estate value-added issues have attracted much attention. Previous studies mainly focused on the premium of basic public services (such as infrastructure) in real estate value. As an important part o...
This paper aims to analyze the causes of flight delays of a selected airline operating in Europe and identify potential risks and reasons for delays in air transport, which carry risk, especially in connection with passenger dissatisfaction and the r...
The scope of this topic stems from the change in insurance companies and the subsequent transition to IFRS 17. The new code came into force on 1 January 2023. Therefore, the purpose of this article is to compare the two standards in terms of methodol...
In South Korea, a reasonable rate system that can be domestically applied to calculate sewage and stormwater separately from the domestic sewage fee system is needed. This study proposed a phased pricing scenario to separate sewage and stormwater in...
Under the influence of the extreme climate, South China frequently experiences a seasonally arid climate, resulting in seasonal water shortages, and threatening local food and water security. To cope with climate change, agricultural water-saving is...
One of the most complex and difficult questions to answer concerns how to organize and economically support public services of all kinds. In terms of services that involve a multiplicity of actors and objectives, as is the case with urban stormwater...
This study undertook a critical examination of Ontario’s extended producer responsibility scheme for the residential “Blue Box” recycling program, specifically examining the relationship between packaging fee rates and material-specific recycling rat...
Sustainable rainwater management is made possible, among others, by nationwide and local policies and regulations that create economic incentives. This article analyzes how existing economic instruments in Poland motivate property owners to make inve...
To better understand farmers’ refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governm...
Project success has often been impacted by varying factors, such as conflict arising from managing stakeholders’ remuneration, especially bordering on the scale of fees. This paper delves into the intricate landscape of fee variability among bu...
China’s sewage treatment standards have been gradually improving, yet there is a widening gap between sewage treatment fees and actual costs. This discrepancy, where the fees for sewage treatment are lower than the actual operational expenses,...
Many higher education institutions promote sustainability by instilling environmental awareness within college students, the innovators of the future. As higher education institutions face budgetary constraints to achieve greener campuses, green fees...
As a market-based instrument for transportation demand management, a transport fee-charging policy can not only effectively reduce traffic congestion, but also improve air quality. Considering the urgent need to improve urban transport fee-charging p...
Carbon fees are scheduled to be levied in Taiwan, posing unprecedented challenges for the steel industry, given its high emissions and risk of carbon leakage. This study explores the potential impact of this policy on steel industry performance by in...
20 April 2010
Medicare Australia: Chronic Disease Management program subsidizes allied health consultations for eligible outpatients with chronic disease or complex needs. In an evaluation study, private practice dietitians (n = 9) were interviewed to explore thei...
This paper studies the actual electricity case of a national university in northern Taiwan, pointing out that many schools will face certain asymmetrical information and practical problems in the development of power systems, such as energy-savings a...
Background/Objectives: Oral intake and secretions need to be assessed separately, especially in patients with tracheal tubes, as they are vital for dysphagia treatment and may require different management strategies. This study aims to validate the I...
Background/Objectives: Dysphagia, a prevalent condition among older adults, poses significant health risks if not accurately assessed and managed. Instrumental assessments (IAs) like videofluoroscopic swallowing study (VFSS) and fiberoptic endoscopic...
Since executive stock options may give rent-seeking incentives to CEOs, CEOs with stock options are likely to misallocate corporate resources to seek personal gains, which in turn may lead to a decrease in firm value. High-quality audit services can...
Protected areas are essential for biodiversity conservation, ecosystem services, and protecting different cultural heritage. They are legally designated and managed to safeguard habitats, species, and ecological processes. The EU aims to protect 30%...
(1) Background: Fiberoptic Endoscopic Evaluation of Swallowing (FEES) is one of the two gold-standard tools for assessing oropharyngeal dysphagia (alongside Videofluoroscopic Swallowing Study). Although generally considered safe, concerns about compl...
As a business model, franchising makes a major contribution to gross domestic product (GDP). A model that predicts franchisor success or failure is therefore necessary to ensure economic sustainability. In this study, such a model was developed by ap...
Corporate environmental social responsibility enhancement is an important way to promote green and low-carbon economic transformation and achieve high-quality development. As an important reform of China’s environmental taxation system, environ...
Metrological traceability is essential to ensure the reliability of calibration tests. Calibration certificates usually include information on only one upper-level reference standard. As metrological traceability is multi-layered, generally there is...
The Extended Producer Responsibility (EPR) concept involves having producers take environmental responsibility for post-consumer products. Based on this principle, the Waste Electrical and Electronic Equipment (WEEE) Directive of the European Union,...
The interface between climate change and tourism is multifaceted and complex. This research aims to understand the relationship established between the tourists’ concerns regarding the impacts of climate change and the risks that may arise and...
E-commerce platforms have widely embraced the paid membership system as a sustainable and effective customer management method to increase repurchase rates and offer value-added services to loyal consumers. As a common means of member benefits and a...
With respect to a two-echelon supply chain comprised of a retailer and a capital-constrained supplier, this paper investigates the effect of guarantee on accounts receivable financing with the consideration of retailer’s default risk and three...
This paper examines how and to what degree government policies of garbage fees and voluntary source separation programs, with free indoor containers and garbage bags, can affect the effectiveness of municipal solid waste (MSW) management, in the sens...
Urban green spaces provide recreation opportunities that contribute to physical wellbeing, health, and social wellbeing. However, managing green spaces to promote access and use for recreation and at the same time meet the preferences of visitors is...
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