Results 101 to 110 of about 7,779,981 (348)

Gender and the Labour Market: An International Perspective and the Case of Italy [PDF]

open access: yes
This paper provides an overview of the literature on international differences in the gender wage gap. It then focuses on the Italian case and analyzes differentials in gender wage and employment gaps across regions.
Claudia Olivetti
core  

Tribological Performance of 60NiTi Alloy Under Varying Contact Conditions and Elevated Temperatures in Linear Reciprocating Sliding

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates the tribological response of 60NiTi alloy under dry, water‐lubricated and high‐temperature conditions. The alloy exhibits decreasing wear volume and friction with increasing temperature due to the formation of protective oxide layers. The work clarifies dominant wear mechanisms and demonstrates the suitability of 60NiTi for high‐
Anthony Onyebuchi Okoani   +2 more
wiley   +1 more source

Environmental factors giving rise to variations in national management accounting practice [PDF]

open access: yes
Comparative national management accounting is the least developed aspect in the field of international accounting. Only during the second half of the 1990's some comparisons of national management accounting practice have appeared published but only at ...
John Blake, Oriol Amat, Philip Wraith
core  

Low‐Angle Grain Boundaries and Re‐Segregation in Single‐Crystalline Ni‐Base Superalloys

open access: yesAdvanced Engineering Materials, EarlyView.
This work demonstrates that Re‐segregation at low‐angle grain boundaries (LAGBs) in Ni‐base superalloys is influenced by misorientation angle. Advanced microscopy and atom probe tomography reveal that higher misorientation angles increases Re‐segregation.
Alireza B. Parsa   +9 more
wiley   +1 more source

Convergence of accounting systems through the lens of accounting theory and harmonization paradigms

open access: yesВестник Пермского университета: Серия Экономика
Introduction. Contemporary research in international accounting lacks a thread linking the fundamental principles of accounting science to the key purpose of the accounting system – to promote the efficient allocation of capital by providing reliable and
Andrei Andreevich Aksent’ev
doaj   +1 more source

An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019
Over the last few decades, there have been unusually frequent changes in the required accounting rules and methods for measuring and reporting positive and negative goodwill of business entities and capital groups.
Ewa Wanda Maruszewska   +2 more
doaj   +1 more source

Regional Impacts of Tourism in Norway: Regional Satellite Accounting for Tourism as a basis for Regional Input-Output Modelling [PDF]

open access: yes
Economic Accounting is relatively well developed in Norway especially on the national level, but also on the regional level. Satellite accounting is used for focusing certain features of the economy, a.o. for tourism.
Ann-Kristin Brændvang   +3 more
core  

From Clinic to Computation: Multiscale Bioengineering Strategies for Durable Biological Aortic Valve Replacements

open access: yesAdvanced Functional Materials, EarlyView.
Bioprosthetic aortic valves have revolutionized the treatment of aortic stenosis, but their durability is limited by structural valve deterioration (SVD). This review focuses on the pericardial tissue at the heart of these valves, examining how its mechanical properties and calcification drive fatigue and failure.
Gabriele Greco   +7 more
wiley   +1 more source

Human capital and regional development [PDF]

open access: yes
We investigate the determinants of regional development using a newly constructed database of 1569 sub-national regions from 110 countries covering 74 percent of the world’s surface and 97 percent of its GDP.
Andrei Schleifer   +3 more
core  

PENGARUH KUALITAS SUMBER DAYA MANUSIA, STRUKTUR BIROKRASI, DAN PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENYALURAN ALOKASI DANA DESA [PDF]

open access: yes, 2017
RAHMA YUNIS. The Influence of Human Resources Quality, Bureaucratic Structure, and Understanding of Regional Financial Accounting System on Effectiveness of Village Fund Allocation Distribution.
Yunis, Rahma
core   +1 more source

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