Results 131 to 140 of about 82,653 (267)

Adopting distributed ledger technology for the sustainable construction industry: evaluating the barriers using Ordinal Priority Approach. [PDF]

Environ Sci Pollut Res Int, 2022
Sadeghi M, Mahmoudi A, Deng X.
europepmc   +1 more source

Data reconciliation in multi‐trait experiments with kinship ordination

Methods in Ecology and Evolution, EarlyView.
Abstract A central aim in biology is understanding the heritability of traits and how trait interactions contribute to success in diverse environments. Experiments that record multiple traits from individuals of known pedigree or genetic relatedness in distinct environments are key to addressing this aim.
Justin J. Van Ee, Megan L. Vahsen, Diana Gamba, Toby M. Maxwell, Bill E. Davidson, Brynne E. Lazarus, Lauren M. Porensky, Ruth Hufbauer, Matthew J. Germino, Peter B. Adler, Jesse R. Lasky, Mevin B. Hooten   +11 more
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Distributed ledger technology based robust access control and real-time synchronization for consumer electronics. [PDF]

PeerJ Comput Sci, 2021
Akhtar MM, Khan MZ, Ahad MA, Noorwali A, Rizvi DR, Chakraborty C.   +5 more
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach

Accounting &Finance, EarlyView.
ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal, Jacqueline Birt, Mark Holub, Warrick van Zyl   +3 more
wiley   +1 more source

A smart mask to enforce social contracts based on IOTA Tangle.

PLoS ONE
In this paper we present the design for a smart-mask to mitigate the impact of an airborne virus such as COVID-19. The design utilises recent results from feedback control theory over a distributed ledger that have been developed to enforce compliance in
Lianna Zhao, Pietro Ferraro, Robert Shorten   +2 more
doaj   +1 more source

Species‐Specific Genetic Patterns in Sympatric Freshwater Turtles Challenge a Generalized Multi‐Species Conservation Approach

Animal Conservation, EarlyView.
We compared genetic diversity and spatial genetic structure in the snapping turtle (Chelydra serpentina; left panel), Blanding's turtle (Emydoidea blandingii; bottom right), and spotted turtle (Clemmys guttata; top right) sampled in areas of co‐occurrence across ~49,160 km2.
Christina M. Davy, Erica Newton, Niamh Wall, Robert W. Murphy   +3 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Shareholder Ledger Using Distributed Ledger Technology: The Estonian Perspective

Masaryk University Journal of Law and Technology, 2019
The article focuses on whether it is possible to use new technologies such as distributed ledger technology (DLT) in shareholder ledger maintenance systems. The article uses Estonia as an example to describe the shortcomings of shareholder ledger maintenance regulation and possible suggestions for reform and applies the principle of technology ...
openaire   +2 more sources