Results 11 to 20 of about 569,600 (263)

Managerial Overconfidence and Accounting Conservatism [PDF]

open access: yesمجله دانش حسابداری, 2014
Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting.
Manijeh Ramsheh, Mahnaze Molanzari
doaj   +1 more source

Monitoring organizational Article Processing Charges (APCs) using external sources

open access: yesLiber Quarterly: The Journal of European Research Libraries, 2023
As open access publishing has become more widespread and required by research funders and the research community, the management and monitoring of article processing charges (APCs) have emerged as an important task in research organisations around the ...
Anna-Kaarina Linna   +2 more
doaj   +1 more source

Monitoring of a Hemp Lime External Building Insulation [PDF]

open access: yesE3S Web of Conferences, 2019
In a context of promoting energy efficiency, building sector has undergone a notable evolution towards innovative construction insulation materials such as hemp concrete, in order to reduce buildings energy bills and environmental impact.
Costantine Georges   +3 more
doaj   +1 more source

External ears for non-invasive and stable monitoring of volatile organic compounds in human blood

open access: yesScientific Reports, 2021
Volatile organic compounds (VOCs) released through skin (transcutaneous gas) has been increasing in importance for the continuous and real-time assessment of diseases or metabolisms.
Koji Toma   +4 more
doaj   +1 more source

Monitoring External Resources in Java MIDP

open access: yesElectronic Notes in Theoretical Computer Science, 2008
AbstractWe present a Java library for mobile phones which tracks and controls at runtime the use of potentially costly resources, such as premium rate text messages. This improves on the existing framework (MIDP — the Mobile Information Device Profile [JSR 118 Expert Group. JSR 118: Mobile information device profile 2.0.
David Aspinall 0001   +2 more
openaire   +1 more source

Monitoring and Early Warning System for Anti-breakage of Optical Cable based on Distributed Optical Fiber Vibration Sensing

open access: yesGuangtongxin yanjiu, 2022
In order to further strengthen the operation protection measures of the optical cable and realize real-time monitoring of the hidden danger of external force damage in the optical cable line area, this paper uses the principle of Rayleigh backscattering ...
Jun-wei ZHANG   +3 more
doaj   +3 more sources

Bank branching and corporate tax avoidance: evidence from a quasi-natural experiment of banking deregulation in China

open access: yesChina Journal of Accounting Studies
Using the small and medium-sized commercial banks’ market entry reform policy implemented in 2009 in China as a quasi-natural experiment of banking deregulation, we examine its effect on corporate tax avoidance.
Xiaoxia Li, Tong Zhou
doaj   +1 more source

Monitoring Techniques of Bone Fracture Healing Using External Fixators

open access: yesEngineering Transactions, 2015
Long bone fractures can be healed using external fixators – devices that stiffly fix the fractured fragments, attached to the bone by pins parallel to the bone frame.
D. Jasińska-Choromańska, I. Sadzyński
doaj   +1 more source

Externalized Mesentery Monitoring of Vascularized Jejunum Transfers [PDF]

open access: yesAnnals of Plastic Surgery, 2019
Purpose The use of externalized jejunal monitoring flaps for jejunum transfers could be facilitative for the direct clinical assessment. Although this monitoring method would seem to be highly reliable, we modified this method and used mesentery only as a monitor to make it easy to manage the monitor more.
Jun, Arata   +4 more
openaire   +2 more sources

ESG Rating Divergence and Stock Price Crash Risk

open access: yesInternational Journal of Financial Studies
ESG has emerged as a key non-financial indicator, drawing significant investor focus. Disparities in ESG ratings may skew investor perceptions, potentially endangering stock values and financial market stability.
Chuting Zhang, Wei-Ling Hsu
doaj   +1 more source

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