Results 101 to 110 of about 387,437 (360)

The Future of Hydrogen‐Powered Aviation: Technologies, Challenges, and a Strategic Roadmap for Sustainable Decarbonization

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira   +4 more
wiley   +1 more source

The Consistency of Basic Principles of Internal Audit at Private Enterprises

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2021
Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control.
L. NOVICHENKO, О. V. SHCHYRSKA
doaj  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

Digital Financial Assets: Problems of Recognition, Valuation and Legal Regulation in Accounting

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2021
The article reveals the author’s vision of the recognition, valuation and legal regulation of accounting of digital assets at company level. The economic nature of cryptocurrency is discussed through interpreting the functions of money: a measure of ...
О. PYLYPENKO, О. YURCHENKO
doaj  

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]

open access: yes, 2012
This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay

open access: gold, 2022
Oktariansyah Oktariansyah   +2 more
openalex   +2 more sources

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS [PDF]

open access: yes
The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory
Attila Tamas Szora, Iulian Bogdan Dobra
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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