Results 131 to 140 of about 1,766,485 (324)

Evolving Performance Management Systems in Public Sector Networks: A Longitudinal Case Study of The World Largest Public Network Supporting Smes [version 2; peer review: 1 approved, 2 approved with reservations]

Open Research Europe
Background Performance management systems (PMS) in public sector networks face unique challenges due to distributed governance, heterogeneous actors, and evolving policy priorities.
Stéphane Ruiz-Coupeau, Raquel Florez-Lopez, Juan Manuel Ramón-Jerónimo   +2 more
doaj   +1 more source

MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN [PDF]

Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions.
Daniela MITRAN, Hamidreza VAKILIFARD, Hashem NIKOOMARAM, Mahdi SALEHI, Vahab ROSTAMI   +4 more
core  

Engineering Deformation and Failure in Diamond Triply Periodic Minimal Surface Lattices via 3D Wall‐Thickness Grading

Advanced Engineering Materials, EarlyView.
The work demonstrates that strategic wall‐thickness grading in diamond triply periodic minimal surface lattices enables precise tuning of deformation and failure behavior under compression. Different gradation patterns guide how and where the structure collapses, improving energy absorption or promoting controlled brittle failure.
Giovanni Rizza, Danilo Bruson, Manuela Galati, Luca Iuliano   +3 more
wiley   +1 more source

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions [PDF]

, 2010
Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis   +2 more
openalex   +1 more source

Some Aspects Regarding Changes in Accounting Policies, Estimates and Correction of Errors [PDF]

Changes in accounting policies may be precipitated by a change in the company’s economic environment. Accounting changes may also result from changes in ownership that cause a shift in the financial reporting objectives, such as from private to public ...
Diana BALACIU, Victoria BOGDAN
core  

Removing Homocoupling Defects in Alkoxy/Alkyl‐PBTTT Enhances Polymer:Fullerene Co‐Crystal Formation and Stability

Advanced Functional Materials, EarlyView.
PBTTT‐OR‐R, a C14‐alkoxy/alkyl‐PBTTT polymer derivative, is of substantial interest for optoelectronics due to its specific fullerene intercalation behavior and enhanced charge‐transfer absorption. Comparing this polymer with (S) and without (O) homocoupling defects reveals that PBTTT‐OR‐R(O) forms stable co‐crystals with PC61BM, while PBTTT‐OR‐R(S ...
Zhen Liu, Jochen Vanderspikken, Paola Mantegazza, Stefania Moro, Mouna Hamid, Sigurd Mertens, Niko Van den Brande, Laurence Lutsen, Vincent Lemaur, David Beljonne, Giovanni Costantini, Koen Vandewal, Bruno Van Mele, Wouter Maes, Bart Goderis   +14 more
wiley   +1 more source

Internet interventions and therapies for addressing the negative impact of digital overuse: a focus on digital free tourism and economic sustainability

BMC Public Health
Background The excessive use of information technologies (IT) and online digital devices are causing symptoms of burnout, anxiety, stress and dependency that affect the physical and mental health of our society, extending to leisure time and work ...
Juan F. Arenas-Escaso, José A. Folgado-Fernández, Pedro R. Palos-Sánchez   +2 more
doaj   +1 more source

Logic model-based performance management systems for export promotion agencies [version 2; peer review: 1 approved, 2 approved with reservations]

Open Research Europe
Background Export Promotion Agencies (EPAs) play a crucial role in facilitating the internationalization of small and medium enterprises (SMEs), contributing significantly to economic growth.
Stéphane Ruiz-Coupeau, Raquel Florez-Lopez, Juan Manuel Ramon-Jeronimo   +2 more
doaj   +1 more source

Taking Financial Relationships into Account When Assessing Research

, 2013
David B. Resnik, Kevin C. Elliott
openalex   +2 more sources

Financial-Accounting Approaching of the Incomes from the Retaking of the Subjects at the Level of the Academic Institutions [PDF]

In the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting.
Iuliana CENAR
core