Results 111 to 120 of about 112,240 (301)

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

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

A Review and Identification of Aspects that Contribute towards Creation of Audit Expectation Gap, a Step towards Narrowing This Gap [PDF]

open access: yes, 2015
Bridging of something requires a gap, and Audit expectation gap still exists since the time it was identified in 1970s, and to cover a gap requires identification of areas which needs to be covered, specially the areas which are the reason of creation of
Muhammad Aamir, Furqan Ali   +1 more
core   +1 more source

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

Leistungsmessung der Internen Revision [PDF]

open access: yes
This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology to ...
Hölscher, Luise, Rosenthal, Johannes
core  

The Effects of Communication Among Taxpayers on Compliance [PDF]

open access: yes, 2004
Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits ...
Betty R. Jackson   +2 more
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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