Results 71 to 80 of about 653 (260)

Graphene‐Engineered Rear Interfaces Enable Efficient Flexible CZTSSe Solar Cells on Metal Foils

Advanced Science, EarlyView.
An atomically thin graphene interlayer stabilizes the rear interface of flexible CZTSSe solar cells by regulating interfacial stress, suppressing detrimental interfacial reactions, and reducing the back‐contact barrier. This strategy simultaneously improves photovoltaic performance and mechanical durability.
Yixiong Ji, Wentong Yang, Di Yan, Wei Luo, Jialu Li, Shi Tang, Jintao Fu, James Bullock, Mei Gao, Xin Li, Zhancheng Li, Jun Yang, Zhenghong Xiong, Yang Peng, Pengjun Zhao, Xingzhan Wei, Haofei Shi, Paul Mulvaney, Fangyang Liu   +18 more
wiley   +1 more source

CPA firm’s cloud auditing provider for performance evaluation and improvement: an empirical case of China

Technological and Economic Development of Economy, 2018
While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and
Kuang-Hua Hu, Fu-Hsiang Chen, Gwo-Hshiung Tzeng   +2 more
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [PDF]

بررسی‌های حسابداری و حسابرسی, 2011
In this paper we investigate the trend of accounting earnings’ timeliness and conservatism in accepted companies in Tehran Stock Exchange (TSE). We also consider Firm and Auditor size’s impact on these two variables.
Hamid khaleghimoghadam, Mostafa Ahmadkhanbeigi   +1 more
doaj  

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT)

Essays in Economic and Business History, 2004
The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of ...
Jerome DeRidder
doaj   +2 more sources

Discussion on development of certified public accounting

, 2013
Discussions on the amendments required to the laws and regulations that govern the services provided by certified public accountants have been going on for years. Actual changes in the legislation began in the USA following the big financial fraud scandals in 2002. The European Commission also decided to implement similar changes.
Lasmane, Nata, Jakusonoka, Ingrida
openaire   +1 more source

Do Universal Free School Meals Improve the Dietary Quality of Food‐At‐Home Purchases?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Since 2014, the number of schools offering universal free meals to all enrolled children without requiring annual meal applications has increased meaningfully. Using USDA's Purchase to Plate Crosswalk, a difference‐in‐differences framework, and a nationwide consumer panel, the effect of universal‐free‐meal exposure on the diet quality of food ...
Xueying Ma, Andres Cuadros‐Meñaca, Michael R. Thomsen   +2 more
wiley   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among the Accounting Students. [PDF]

Front Psychol, 2022
Chi TK, Sin Yi T, Al Mamun A, Hayat N, Salamah AA, Yang Q.   +5 more
europepmc   +1 more source