Results 141 to 150 of about 1,047,469 (289)
FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES [PDF]
Since 2005 European listed companies report their financial figuresbased on IFRSs. This paper investigates whether Hungarian listed companies complywith IFRS disclosure requirements, identifying some factors associated with the levelof compliance ...
Dumitru Matis +2 more
core
Accounting Profession Journal (APAJI)This research was motivated by the complexities of tax administration and low tax oversight, both of which were carried out manually or semi-automated prior to the implementation of Coretax.
Yohanis Setiawan Rante Pasang +2 more
doaj
An Active Knee–Ankle–Foot Orthosis With Torque‐Dense, Low‐Impedance Knee Actuation
Advanced Intelligent Systems, EarlyView.This article presents the simulation, design, and clinical validation of a robotic active KAFO with torque‐sensitive actuation. By passively and continuously adapting the transmission ratio in response to the knee torque, the torque‐sensitive actuator overcomes the tradeoff between torque, weight, and impedance observed in conventional robot actuators,
Brendon Ortolano +4 more
wiley +1 more source
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
AI &Innovation, EarlyView.ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
American Journal of Agricultural Economics, EarlyView.Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro +5 more
wiley +1 more source
Information framing and the impact of nutrition label serving size change
American Journal of Agricultural Economics, EarlyView.Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Protecting endangered aquatic species while sustaining farming communities can require water buyback programs that are both cost‐effective and responsive to the variability and unpredictability of drought conditions. Working in close partnership with The Nature Conservancy and the Georgia Water Planning and Policy Center, we co‐design parallel
Lusi Xie +5 more
wiley +1 more source
American Journal of Community Psychology, EarlyView.Abstract This study used photovoice methodology to explore Asian Americans' perspectives on the root causes and protective factors of firearm violence in their communities. Photovoice provided a participatory platform for community members to document lived experiences and identify priorities for change.
Tsu‐Yin Wu +4 more
wiley +1 more source