Results 61 to 70 of about 959 (183)

Empis (Empis) planetica Collin 1927

open access: yes, 2019
Published as part of Shamshev, I. V. & Berezhnova, O. N., 2019, A new species and new records of dance flies of the subgenus Empis s. str. (Diptera: Empididae) from European Russia, pp. 86-90 in Russian Entomological Journal 28 (1) on page 90, DOI: 10.15298/rusentj.28.1.15, http://zenodo.org/record ...
Shamshev, I. V., Berezhnova, O. N.
openaire   +2 more sources

Empis (Polyblepharis) engeli Chvala

open access: yes, 2014
Empis (Polyblepharis) engeli Chvála Empis (Polyblepharis) engeli Chvála, 1999: 160, fig. 9. Material examined. IRAN: 5 ♂, 4 ♀, East Azerbaijan, Chichekli (located in west part of Qaradagh forests): N 38 ° 37.169 ', E 46 ° 26.536 ', 1534
Shamshev, Igor   +3 more
core   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Empis (Empis) nitidissima Strobl 1893

open access: yes, 2019
Published as part of Shamshev, I. V. & Berezhnova, O. N., 2019, A new species and new records of dance flies of the subgenus Empis s. str. (Diptera: Empididae) from European Russia, pp. 86-90 in Russian Entomological Journal 28 (1) on page 90, DOI: 10.15298/rusentj.28.1.15, http://zenodo.org/record ...
Shamshev, I. V., Berezhnova, O. N.
openaire   +2 more sources

Empis (Pachymeria) scotica Curtis

open access: yes, 2020
Empis (Pachymeria) scotica Curtis Empis scotica Curtis, 1835: plate 18. Type locality: Perthshire, Scotland, Great Britain. Material examined. SERBIA: Stara Planina Mt., Babin Zub, 43.385°N 22.63°E, 1700 m, alpine, 6–8.vii.2015, N. Vikhrev (1 ♂
Ivković, Marija, Shamshev, Igor V.
core   +1 more source

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

Empis (Empis) caudatula Loew 1867

open access: yes, 2019
Published as part of Shamshev, I. V. & Berezhnova, O. N., 2019, A new species and new records of dance flies of the subgenus Empis s. str. (Diptera: Empididae) from European Russia, pp. 86-90 in Russian Entomological Journal 28 (1) on page 87, DOI: 10.15298/rusentj.28.1.15, http://zenodo.org/record ...
Shamshev, I. V., Berezhnova, O. N.
openaire   +2 more sources

Empis (Polyblepharis) soror Collin

open access: yes, 2014
Empis (Polyblepharis) soror Collin Empis (Polyblepharis) soror Collin, 1937: 138. Polyblepharis sororia Collin, 1960: 398. Empis (Polyblepharis) soror Collin: Chvála, 1999: 198 (re-description, lectotype designation). Material examined. IRAN:
Shamshev, Igor   +3 more
core   +1 more source

Empis (Leptempis) grisea Fallen

open access: yes, 2020
Empis (Leptempis) grisea Fallén Empis grisea Fallén, 1816: 22. Type locality (by lectotype designation): “ Ostrogothia ”, Sweden. Material examined. SERBIA: Stara Planina Mt., Babin Zub, 43.375°N 22.625°E, 1550 m, 1–7.vii.2015, N. Vikhrev (2 ♂,
Ivković, Marija, Shamshev, Igor V.
core   +1 more source

The effects of environmental regulations on performance of firms with heterogeneous resilience

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This study explores the impacts of environmental regulations on performance of heterogeneous firms through both theoretical modelling and empirical analysis. It further examines the role of firm resilience in moderating these impacts. We develop a dynamic general equilibrium model predicting that a stricter environmental regulation increases ...
Liang Chen   +2 more
wiley   +1 more source

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