Digitalization as a Vector of Information Systems Development and Accounting System Modernization
Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation.
Chyzhevska Lyudmyla+3 more
doaj +1 more source
The fate of accounting for public governance development
PurposeThe purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.Design/methodology/approachThis paper conducts a traditional literature review based on selected studies in the ...
G. Grossi, D. Argento
semanticscholar +1 more source
The unpredictably eruptive dynamics of spruce budworm populations in eastern Canada
We examine historical population data for spruce budworm from several locations through the period 1930–1997, and use density‐dependent recruitment curves to test whether the pattern of population growth over time is more consistent with Royama's (1984; Ecological Monographs 54:429–462) linear R(t) model of harmonic oscillation at Green River New ...
Barry J. Cooke, Jacques Régnière
wiley +1 more source
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants [PDF]
Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their ...
Esther Ortiz-Martínez+2 more
doaj +1 more source
Network topology drives population temporal variability in experimental habitat networks
Habitat patches connected by dispersal pathways form habitat networks. We explored how network topology affects population outcomes in laboratory experiments using a model species (Daphnia carinata). Central habitat nodes in complex lattice networks exhibited lower temporal variability in population sizes, suggesting they support more stable ...
Yiwen Xu+3 more
wiley +1 more source
Various types of risks can generally be interconnected, the use of one risk leads to a change in the level of another risk or there is a need to apply additional types of risks.
Natalya Adintsova, Elena Zhuravleva
doaj
occumb: An R package for site occupancy modeling of eDNA metabarcoding data
This study introduces a new R package, occumb, for the convenient application of site occupancy modeling using environmental DNA (eDNA) metabarcoding data. We outline a data analysis workflow, including data setup, model fitting, model assessment, and comparison of potential study settings based on model predictions, all of which can be performed using
Keiichi Fukaya, Yuta Hasebe
wiley +1 more source
The article considers the content and methodological aspects of development of environmental-economic accounting system from the standpoint of the system ofnational accounts, offered by the Department ofEconomic and Social Information and Policy Analysis
Elena Shelukhina
doaj
Analysis of the Credit Component of Financial Security of Business Entities in the Context of Improving Accounting and Auditing [PDF]
The aim of the article is to justify the ways to improve accounting and auditing. In view of this, the authors analyze the influence of factors of the internal and external environment, which are conditioned by the current global financial crisis, on the
Krivtsova Тetiana О.+1 more
doaj +1 more source
Moving in the Dark: Enlightening the Spatial Population Ecology of European Cave Salamanders
We assessed individual interactions, movement ecology and activity patterns of a subterranean population of Speleomantes strinatii, applying spatial capture–recapture modeling to a photographic dataset of 104 individuals. ABSTRACT Space use and movement are fundamental aspects of organisms' ecology, mirroring individual fitness, behavior, and life ...
Giacomo Rosa+2 more
wiley +1 more source