Results 221 to 230 of about 41,609 (296)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Metal uptake in sweet peppers cultivated in soils contaminated by artisanal gold mining: implications for food safety. [PDF]

open access: yesEnviron Geochem Health
Durante-Yánez EV   +7 more
europepmc   +1 more source

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

open access: yesAbacus, EarlyView.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett   +3 more
wiley   +1 more source

TSSC: a new deep learning model for accurate pea leaf disease identification. [PDF]

open access: yesFront Plant Sci
Xu L   +7 more
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

Early Bronze Age Copper Circulation in the Guadalentín and Segura Valleys (SE Spain)

open access: yesArchaeometry, EarlyView.
ABSTRACT Identifying the sources of copper used in Early Bronze Age metalwork from south‐east Spain is key to resolving a long‐running debate concerning centralized control, or lack thereof, over El Argar society's economic organisation. This study provides the first substantial integrated programme of EDXRF and MC‐ICP‐MS analyses for copper‐base ...
Dirk Brandherm, Ignacio Montero‐Ruiz
wiley   +1 more source

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