Results 81 to 90 of about 101,735 (237)

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Characterising powder flow properties – the need for a multivariate approach

open access: yesEPJ Web of Conferences, 2017
Despite their widespread and well-established use, powders are challenging materials to work with, as evidenced by the common problems encountered during storage and processing, as well as in the quality and consistency of final products.
Freeman Tim   +2 more
doaj   +1 more source

Moving forward in space and time: How strong is the conceptual link between spatial and temporal frames of reference (FoRs)?

open access: yesFrontiers in Psychology, 2012
People often use spatial vocabulary to describe temporal relations, and this increasingly has motivated attempts to map spatial frames of reference (FoRs) onto time.
Andrea eBender   +6 more
doaj   +1 more source

The crash involvement of interstate drivers in Queensland [PDF]

open access: yes, 2000
Previous research has suggested that driving interstate is more hazardous than driving in one’s home state. However, the increased risk does not appear to be due to greater risk-taking by these drivers, but due to the greater distances they travel ...
Hansen, Julie A.   +2 more
core   +1 more source

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +1 more source

Do Opposites Attract? Educational Assortative Mating and Dynamics of Wage Homogamy in Switzerland, 1992–2014

open access: yesSwiss Journal of Sociology, 2017
This paper addresses homogamy and assortative mating in Switzerland. The empirical analysis monitors trends for education and hourly wages using the Swiss Labour Force Survey and the Swiss Household Panel.
Ravazzini Laura   +2 more
doaj   +1 more source

A Threat‐Scoring Framework Using Crowdsourced Data Indicates High Threat Levels in Fossorial Shieldtail Snakes

open access: yesAnimal Conservation, EarlyView.
Reliable estimates of species distributions are crucial for understanding their conservation needs. Yet for many species, IUCN largely relies on expert‐drawn ranges, which are often inaccurate. Focusing on shieldtail snakes in peninsular India, we combined citizen science, literature, field, and museum records to create improved distribution maps for ...
Anuj Shinde   +3 more
wiley   +1 more source

Undercoverage and Nonresponse in a List-sampled Telephone Election Survey

open access: yesSurvey Research Methods, 2015
For landline telephone surveys in particular, undercoverage has been a growing problem. However, research regarding the relative contributions of socio-demographic bias and other composition effects is scarce.
Oliver Lipps   +2 more
doaj   +1 more source

On the incidence of weak magnetic fields in DA white dwarfs

open access: yes, 2012
Context: About 10% of white dwarfs have magnetic fields with strength in the range between about 10^5 and 3x10^8 G. It is not known whether the remaining white dwarfs are not magnetic, or if they have a magnetic field too weak to be detected with the ...
Aurière   +38 more
core   +1 more source

An empirical analysis of percentage tax designation to the catholic church and other social entities in Spain

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego   +2 more
wiley   +1 more source

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