Results 41 to 50 of about 4,014 (218)

The Living Arrangements of Single Mothers in Latin America: Stratification by Education and Partnership Status

open access: yesPopulation and Development Review, EarlyView.
Abstract One in four young mothers in Latin America raises her children without a partner, yet more than two‐thirds do so within extended households, typically with their own parents. Despite the social implications of single‐parent families, it remains unclear to what extent the prevalence and living arrangements of single mothers have evolved over ...
Federica Becca   +2 more
wiley   +1 more source

Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
The manipulation of the information presented through financial statements could represent a significant red flag for suspected fraud. In our paper, we investigated the extent to which the Romanian companies resort to manipulation of information data ...
Safta Ioana-Lavinia   +2 more
doaj   +1 more source

Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam

open access: yesEuropean Research on Management and Business Economics, 2022
: This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey
Thi Tam Le   +3 more
doaj   +1 more source

Submillimeter observations of OH and CH in M42 [PDF]

open access: yesThe Astrophysical Journal, 1985
The (sup 2) pi sub 1/2 (J = 3/2 to 1/2) transitions of OH at 163.12 and 163.40 micro m have been detected and upper limits have been obtained for the (sup 2) pi sub 3/2 (J = 3/2 to 1/2) transitions of CH at 149.09 and 149.39 micro m, in observations of the Kleinmann-Low Nebula of Orion.
P. J. Viscuso   +4 more
openaire   +1 more source

ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe

open access: yesBorsa Istanbul Review, 2023
This study investigates the relationship between environmental, social, and governance (ESG) scores and dividend policies, considering the moderating role of audit quality.
R.M. Ammar Zahid   +3 more
doaj   +1 more source

ExPaNDS periodic progress report (M42)

open access: yes, 2023
This document presents the progress of the ExPaNDS project between March 2021 and February 2023. It reproduces the explanation of the work carried out by our partners as provided to the European Commission in the second and last periodic report of the project.
Servan, Sophie   +17 more
openaire   +2 more sources

Photographic variability survey in the M42 region [PDF]

open access: yesProceedings of the International Astronomical Union, 2006
AbstractIn order to detect variable stars in the well known star forming region, the Orion Nebula Cluster, a series of 22 exposures taken from November 1996 to October 1998, using the ESO 100/152cm Schmidt telescope, covering a field of 5° × 5° was analyzed. The films (Kodak Tech-Pan 4415 emulsions, effective spectral range from ~630 nm to 690 nm) were
Luiz Paulo R. Vaz   +2 more
openaire   +1 more source

An Interpretable Deep Learning Model for Detecting Tropical Cyclone Genesis Through Incorporation of the Dynamic and Thermodynamic Environment

open access: yesJournal of Geophysical Research: Machine Learning and Computation, Volume 3, Issue 3, June 2026.
Abstract In recent decades, tropical cyclone (TC) track forecasting has improved significantly. However, prediction of TC genesis (TCG) remains challenging. Accurate prediction of TCG is critical for disaster prevention and mitigation. This study develops an interpretable deep learning model that integrates 3D‐residual blocks with gated recurrent units
Kaiji Liu   +7 more
wiley   +1 more source

Self‐Assembly, Rearrangement, and Disassembly of {Cr6} Horseshoe Oligomers

open access: yesAngewandte Chemie, Volume 137, Issue 49, December 1, 2025.
Using a combination of ion mobility mass spectrometry (IM‐MS), tandem mass spectrometry (MS2), and low‐temperature scanning tunneling microscopy (STM), we elucidate the self‐assembly, rearrangement, and disassembly processes of polymetallic {Cr6}x (x = 1 – 5) horseshoe oligomers.
Niklas Geue   +8 more
wiley   +2 more sources

Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market

open access: yesBorsa Istanbul Review, 2021
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group.
Murat Ocak   +2 more
doaj   +1 more source

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