Results 131 to 140 of about 101,897 (283)

Strengthening urban resilience in China through underground infrastructures management: Addressing global climate challenges with technological solutions

open access: yesDeep Underground Science and Engineering, EarlyView.
This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh   +12 more
wiley   +1 more source

Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan Asing dan Non Asing di Indonesia

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange.
Muhammad Yusuf, Soraya Soraya
doaj  

FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE, INCOME TAX, AND INCOME SMOOTHING

open access: yesJurnal Riset Akuntansi, 2023
This study aims to measure the ability of financial performance, corporate governance, and income tax in predicting income smoothing practices of companies listed on IDX High Dividend 20 index during 2018-2021. The sample obtained was 16 companies selected using purposive sampling technique with a total of 64 observations.
Soewignyo, Fanny   +2 more
openaire   +1 more source

Connecting the dots: A narrative review of the relationship between heart failure and cognitive impairment

open access: yesESC Heart Failure, Volume 12, Issue 2, Page 1119-1131, April 2025.
Abstract Large clinical data underscore that heart failure is independently associated to an increased risk of negative cognitive outcome and dementia. Emerging evidence suggests that cerebral hypoperfusion, stemming from reduced cardiac output and vascular pathology, may contribute to the largely overlapping vascular dementia and Alzheimer's disease ...
Mauro Massussi   +6 more
wiley   +1 more source

Differentiated policy implementation in food safety and animal welfare policymaking

open access: yesEuropean Policy Analysis, EarlyView.
Abstract Agri‐food policies are in the midst of far‐reaching transitions, including the transformation towards sustainable production and food consumption. The European Green Deal and Farm to Fork Strategy prioritize food safety and animal welfare issues, aiming to transform food systems towards more sustainability.
Giulia Bazzan, Colette S. Vogeler
wiley   +1 more source

PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP INCOME SMOOTHING, DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI [PDF]

open access: yes, 2018
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan kebijakan dividen terhadap income smoothing, dengan komite audit sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI ...
THOHARO, AINUN
core  

Optimal approach to standardized documentation in epilepsy clinics: A scoping review

open access: yesEpilepsia, EarlyView.
Abstract Clear documentation and transfer of information between health care providers is key to ensuring the delivery of high‐quality patient care. Our aim was to determine how to optimize and standardize physician documentation in outpatient epilepsy clinics as well as to highlight challenges and barriers to their implementation.
Shahab Marzoughi   +8 more
wiley   +1 more source

Energy Storage System in Microgrids: Challenges and Opportunities

open access: yesEnergy Science &Engineering, EarlyView.
Hybrid integration of multiple Energy Storage Systems (ESSs) within renewable‐powered microgrids enhances reliability, flexibility, and economic sustainability. Lithium‐ion batteries, flow batteries, hydrogen storage, and thermal systems complement each other through coordinated control via Energy Management Systems.
Mohamed G. Moh Almihat, Josiah L. Munda
wiley   +1 more source

Income-Smoothing Behavior under Selected Stochastic Processes

open access: yesThe Journal of Business, 1972
I This paper attempts to provide a framework for clarifying and testing a version of the "income-smoothing" hypothesis. This hypothesis has been variously expressed in terms of income levels, rates of change in income, and rates of return, inter alia.1 In general, each version of the hypothesis is concerned with the extent to which managers may attempt
openaire   +3 more sources

Real‐time quality and safety monitoring of fruit juice using paper‐based platform

open access: yesFood Biomacromolecules, EarlyView.
Schematic illustration of a paper‐based biosensor for rapid detection of fruit juice spoilage. Abstract Food spoilage and safety concerns still remain critically challenging within the fruit juice industry, especially as conventional detection methods, though precise, are often too time‐consuming, costly, and reliant on centralized laboratories.
Priti Das   +4 more
wiley   +1 more source

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