Results 91 to 100 of about 66,055 (259)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The Principle of Independence in Audit as a Guarantee of the Impedance of Audit Reports

Business Inform
Adherence to the principle of independence by auditors guarantees the objectivity of the evaluation of an economic entity’s activities and forms the basis for the auditor to provide a reliable and impartial opinion regarding its compliance, in all material respects, with the requirements of national accounting standards, International Financial ...
Lyudmila S. Novichenko, Nataliia S. Stoika   +1 more
openaire   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

Agribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen, Hoa‐Thi‐Minh Nguyen, Kaliappa Kalirajan   +2 more
wiley   +1 more source

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu, Zi‐Hui Ma, Lei Guo, Chong Yang, Jie Xue, Xiao‐Lu Lin, Chong‐De Lu, Qin Zheng, Shu‐Qun Cheng, Wei‐Xing Guo   +9 more
wiley   +1 more source

Does financial asset allocation term structure affect audit fees? Evidence from China.

PLoS ONE
The financialization of real enterprises presents a dilemma for China's economic development. This study examines the impact of the financial asset allocation term structure on audit fees using a sample of Chinese A-share listed companies from 2009 to ...
Chuan Zhang, Hongdi Nie
doaj   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Independent Audit Firm Reliability in Turkey: A Research On CMB Sanctions

Lectio Socialis, 2017
The foundation of sound capital markets lies with effective and independent auditing mechanis- ms. Without properly working auditors it is not possible to ensure a fraud-free corporation.
Lale Aslan
doaj  

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

Advanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source