Results 31 to 40 of about 1,022 (255)
Financial resources in the Armenian region during Arab rule 210 AH / 652 AD - 247 AH / 865 AD [PDF]
آداب الرافدين, 1981 Armenian occupies a privileged position in relation to the Arab Islamic state, as it is located on the outskirts of the Levant and the Jazira, and that this location secures these regions from the attacks of the Byzantines, especially after their ...
SalahAlDeen Taha
doaj +1 more source
dynoGP: Deep Gaussian Processes for Dynamic System Identification
International Journal of Adaptive Control and Signal Processing, EarlyView.This work introduces a novel class of deep models for system identification, dynamical deep Gaussian processes, which combine the strengths of data‐driven methods, such as those based on neural network architectures, with the ability to output a probability distribution for uncertainty representation.
Alessio Benavoli +3 more
wiley +1 more source
Bonus incentives and transfer pricing: evidence from Indonesian non-financial firms
Jurnal Akademi AkuntansiPurpose: This study examines the effects of intangible assets, debt covenants, and tax minimization on transfer pricing behavior and investigates the moderating role of bonus mechanisms in Indonesian non-financial firms.
Dwi Lestari, Badingatus Solikhah
doaj +1 more source
THE COVID-19 FINANCIAL PROBLEMS AND ASPECTS OF AUDIT QUALITY ASSURANCE IN GEORGIA
ეკონომიკური პროფილი, 2021 The new Corona-virus and the contagious disease which it causes, the so called COVID 19, put forward the serious challenges for many countries all over the world and for Georgia among them.
Davit Bidzinashvili
doaj +1 more source
Financial covenants and financial reporting conservatism: French evidence
International Journal of Basic and Applied Sciences, 2014 We examine the relation between the use of financial covenants in private debt contract and financial reporting conservatism for a sample of French firms. More specifically, we seek to know if the existence of financial covenants on private debt contracts leads managers to exhibit more timely loss recognition.
openaire +2 more sources
Advanced Engineering Materials, Volume 27, Issue 6, March 2025.The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez +5 more
wiley +1 more source
Unpacking bank lending behavior: Macroeconomic and financial drivers of credit standards in the Philippines [PDF]
AccountingThis study investigates the determinants of credit standards among commercial banks in the Philippines, a critical aspect of financial stability and monetary policy transmission.
Christian S. de Leon
doaj +1 more source
Advanced Engineering Materials, EarlyView.A simplified thermoplastic pultrusion model is developed to predict thermal fields in glass fiber/polyethylene terephthalate (GF/PET) composites with reduced computational cost. By combining effective material homogenization, validation against literature data, and Gaussian‐process‐based optimization, the study reveals how heating limits, pulling speed,
Elder Soares +3 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
Akuntansi dan Teknologi InformasiThe main objective of this study is to investigate the impact of conservatism, debt maturity, and debt covenants on investment efficiency in Indonesian firms, with a focus on the food and staples retail and food and beverage sub-sectors. This study aims
Adinda Febiyanti, Lintang Venusita
doaj +1 more source