Results 91 to 100 of about 132,814 (310)

Does National Auditing Improve Local Fiscal Transparency? Evidence From China

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors.
Zhuo Chen, Mingzhi Hu
wiley   +1 more source

Building capacity in climate change policy analysis and negotiation: methods and technologies [PDF]

open access: yes, 2005
Capacity building is often cited as the reason “we cannot just pour money into developing countries” and why so many development projects fail because their design does not address local conditions.
Aczel, James   +2 more
core  

Software Engineers' Information Seeking Behavior in Change Impact Analysis - An Interview Study [PDF]

open access: yes, 2017
Software engineers working in large projects must navigate complex information landscapes. Change Impact Analysis (CIA) is a task that relies on engineers' successful information seeking in databases storing, e.g., source code, requirements, design ...
Alégroth, Emil   +2 more
core   +2 more sources

Informative Value of Non‐Financial Reports: Analyzing the Impact of Disclosure Format and Auditing

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT Since the Non‐Financial Reporting Directive (NFRD) came into force in 2017, large, listed companies in the European Union (EU) are obliged to disclose non‐financial reports annually. Accordingly, Member States transposed the Directive into national law with country‐specific rules.
Simon Hirsch, Veronika Heichl
wiley   +1 more source

Developments in British Sociology as Shown in British Sociology Journals [PDF]

open access: yes
To provide a factual foundation for understanding of the trajectory of the development in British sociology a content analysis of the journal articles in the main generalist British sociology journals is provided. This contributes both an overall picture,
Charles Crothers
core  

Foreword [PDF]

open access: yes, 2002
The Program in Law and Technology at the University of Dayton School of Law hosted a Scholarly Symposium on The Constitutionality of Protecting Factual Compilations on October 4-5, 2002, in Dayton, Ohio. Sponsored by Lexis-Nexis, Reed-Elsevier, Thomson-
Matsuura, Jeffrey H.
core   +1 more source

Strategies and Process of Trade Secret Misappropriation Mitigation: The Case of UK

open access: yesStrategic Change, EarlyView.
ABSTRACT Trade Secrets (TS) are vital for innovation‐driven companies, and their loss can inflict significant financial and reputational damage, particularly in the absence of established policies to mitigate misappropriation in the UK. The current academic literature lacks detailed strategies for firms to effectively address these threats.
Oleksandra Ozcan, David Pickernell
wiley   +1 more source

Structural-Semantic Peculiarities of Derogatory Marked Ethnonyms of the Canadian, Australian and New Zealand English Language

open access: yesIzvestiâ Ûžnogo Federalʹnogo Universiteta: Filologičeskie Nauki, 2016
The article studies word formation of the derogatory marked ethnonyms (DME) of the Canadian, Australian and New Zealand English Language. DME are classified according to the method of word formation, the type of semantic transfer and deliberate phonetic ...
Tsebrovskaya Tatyana Alexandrovna
doaj   +1 more source

Knowledge-Based Trust: Estimating the Trustworthiness of Web Sources [PDF]

open access: yesarXiv, 2015
The quality of web sources has been traditionally evaluated using exogenous signals such as the hyperlink structure of the graph. We propose a new approach that relies on endogenous signals, namely, the correctness of factual information provided by the source. A source that has few false facts is considered to be trustworthy.
arxiv  

Antecedents of Nonprofit Collaboration: A Meta‐Analysis

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit organizations often rely on collaboration to address complex challenges and achieve shared goals. Despite extensive research on this topic, the antecedents of such collaborations remain inconsistently understood. As part of the effort to extract and integrate knowledge from decades of research on nonprofit collaboration within and ...
ChiaKo Hung, Beth Gazley, Chao Guo
wiley   +1 more source

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