Results 61 to 70 of about 65,905 (304)

Corporate social performance and corporate financial performance: the role of productivity and innovation in the moderated-mediation model

Serbian Journal of Management
This study aims to investigate the fundamental processes and particular circumstances that allow Corporate Social Performance (CSP) to impact Corporate Financial Performance (CFP).
Prillinaya Yudhistira, Wahyu Agus Winarno, Alwan Sri Kustono   +2 more
doaj   +1 more source

An evaluation of the accounting model for reporting public sector entitiesʼ revenues in Bulgaria in the context of the International Public Sector Accounting Standards [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The aim of this article is to evaluate the degree of compliance of the existing regulations for accounting of revenues in Bulgaria’s public sector with International Public Sector Accounting Standards (IPSAS).
Diana Papradanova, Ventsislav Vechev
doaj   +1 more source

Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to identify the share of public sector accounting in Accounting papers as well as its research areas. In addition, this study seeks to present more clear directions about the research opportunities of public sector ...
Mohammad Moradi, Reza Safikhani
doaj   +1 more source

Eco‐Geography Reverses Dominant AMR Reservoirs in Klebsiella pneumoniae: Integron‐Rich Mobilomes and Cross‐Niche Connectivity

Advanced Science, EarlyView.
Dominant antimicrobial resistance reservoirs in Klebsiella pneumoniae vary across eco‐geographic settings rather than following a universal pattern. Integrated One Health and global genomic analyses show that lineage structure, integron load, and cross‐niche connectivity shape whether AMR burden accumulates primarily in human or nonhuman compartments ...
Hui Lin, Biao Tang, Hao Xu, Jiajie Qian, Feifan Shi, Junhui Zhao, Xiaorui Mao, Xiaohe Hu, Ruishan Liu, Wenhong Liu, Xiawei Jiang, Beiwen Zheng, Guoping Zhao   +12 more
wiley   +1 more source

Challenges with the financial reporting of biological assets by public entities in South Africa

South African Journal of Economic and Management Sciences, 2016
Fair value accounting of biological assets in the public sector was introduced with the adoption of the public-sector-specific accounting standard: Generally Recognised Accounting Practice (GRAP) 101.
Deon Scott, Christa Wingard, Marilene van Biljon   +2 more
doaj   +1 more source

CauFinder: Steering Cell‐State and Phenotype Transitions by Causal Disentanglement Learning

Advanced Science, EarlyView.
CauFinder combines causal disentanglement modeling and network control to prioritize causal drivers of cell‐state transitions from observational transcriptomic data. The framework separates transition‐relevant signals from spurious associations, nominates intervention targets across biological and disease contexts, and identifies DAAM1 as an actionable
Chengming Zhang, Zexi Chen, Yuanxiang Miao, Zuolin Shen, Deyu Cai, Shijie Tang, Yun Xue, Weifeng Guo, Hongbin Ji, Jian Liu, Kazuyuki Aihara, Luonan Chen   +11 more
wiley   +1 more source

Safety of Sodium‐Ion Batteries: Evaluation and Perspective from Component Materials to Cells, Modules, and Packs

Advanced Energy Materials, EarlyView.
This review provides a bottom‐up evaluation of sodium‐ion battery safety, linking material degradation mechanisms, cell engineering parameters, and module/pack assembly. It emphasizes that understanding intrinsic material stability and establishing coordinated engineering control across hierarchical levels are vital for preventing degradation coupling ...
Won‐Gwang Lim, Seoa Kim, Erik A. Wu, Darren H. S. Tan, Shawn Peng, Xiaolin Li   +5 more
wiley   +1 more source

Complex Iridium Oxides Converge In Structure And Reactivity During Acidic Oxygen Evolution Electrocatalysis

Advanced Energy Materials, EarlyView.
Ir‐based double perovskites restructure during acidic oxygen evolution electrocatalysis through dissolution of non‐Ir cations and convergence toward IrOx active‐site motifs with similar structure and intrinsic activity across compositions. The identity of the dissolving cations controls dissolution and surface reconstruction kinetics, clarifying how ...
Harrison H. Lippie, Xun Zhan, Kevin C. Matthews, Arya M. Balasubramanian, Jamie H. Warner, Joaquin Resasco   +5 more
wiley   +1 more source

Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices

The ES Accounting And Finance, 2023
This research uses a comprehensive bibliometric analysis to explore the literature on public sector accounting practices and their impact on accountability and transparency. The research used VOSviewer, a bibliometric analysis tool, to visualize and analyze the bibliometric network, revealing patterns of collaboration, influential publications, and key
openaire   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source