Results 21 to 30 of about 1,347,192 (261)
Analysis of multipolar generators operating efficiently in low-speed water and wind flows using ANSYS MAXWELL program [PDF]
The article analyses generators generating efficient electricity at low speed water and wind flows. High rotating speed generators are used in wind farms and micro-hydropower. Reduction gears are used to provide the generators with the required number of
Sadullaev Nasullo +2 more
doaj +1 more source
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
core +1 more source
Reporting in the area of sustainable development in agribusiness [PDF]
The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for ...
Klychova Guzaliya +4 more
doaj +1 more source
A note on the asymptotics for the randomly stopped weighted sums
Let {Xi , i ⩾ 1} be a sequence of identically distributed real-valued random variables with common distribution FX; let {θi , i ⩾ 1} be a sequence of identically distributed, nonnegative and nondegenerate at zero random variables; and let τ be a positive
Yang Yang, Xi Xi Shi, Xing Fang Huang
doaj +1 more source
Performance audit evaluation of marine development projects based on SPA and BP neural network model
Accurately grasping the comprehensive cost-benefit and influencing factors of various marine development projects is of great significance to the promotion of high-quality marine development.
Gao Sheng +4 more
doaj +1 more source
Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]
Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core +1 more source
Frequent audits and honest audits
A regulator hires an auditor to inspect a firm. Audits serve two purposes: to detectviolations and to motivate the firm to invest in compliance. Auditor and firm can colludeto hide violations. Honest audits require sufficient monetary incentives for the auditor,and more frequent audits call for larger incentives.
Bizzotto, Jacopo, De Chiara, Alessandro
openaire +2 more sources
Audits, audit effectiveness, and post-audit tax compliance [PDF]
This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Kasper, Matthias, Alm, James
openaire +2 more sources
The main goal of the management of public funds and public assets is to promote social well-being. In order to realize this main goal and to evaluate individual measures, it is indispensable to sub-categorize the primary objective, determine the ...
László Domonkos +2 more
doaj +1 more source
Star Formation and Gas Dynamics in Galactic Disks: Physical Processes and Numerical Models
Star formation depends on the available gaseous "fuel" as well as galactic environment, with higher specific star formation rates where gas is predominantly molecular and where stellar (and dark matter) densities are higher.
Audit +5 more
core +1 more source

