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107 risultati trovati.

Tipi di risorsa: Libro cartaceo Libro elettronico Articolo Rivista Tesi Capitolo
Ricerca accademica
Statistical Accounting and Classification of Water Resources
Articolo
Articolo
Statistical Accounting and Classification of Water Resources
O. M. Motuzka · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
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A Statistical Study of Water Resource Accounting in Ukraine in the Conditions of Martial Law
Articolo
Articolo
A Statistical Study of Water Resource Accounting in Ukraine in the Conditions of Martial Law
O. M. Motuzka · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
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Accounting and Statistical Analyses for Sustainable Development : Multiple Perspectives and Information-Theoretic Complexity Reduction
Libro
Libro
Accounting and Statistical Analyses for Sustainable Development : Multiple Perspectives and Information-Theoretic Complexity Reduction
Lemke, Claudia · Springer Nature · ISBN 9783658332464
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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation
Articolo
Articolo
How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation
Radek Zdeněk et al · Faculty of Economics University of Rijeka · 2024 · ISSN 1331-8004
Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...
LCC TENDOkVjb25vbWljIHRoZW9yeS4gRGVtb2dyYXBoeQ~~Idioma Inglés
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Impact of Financial Technology (FinTech) on Accounting Efficiency and Supply Chain Performance in Nigeria’s Logistics Sector
Articolo
Articolo
Impact of Financial Technology (FinTech) on Accounting Efficiency and Supply Chain Performance in Nigeria’s Logistics Sector
Akanbi Taibat Adenike et al · V. N. Karazin Kharkiv National University · 2025 · ISSN 2310-9513
This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...
LCC LCC:International relationsIdioma Inglés
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NEXUS BETWEEN FIRM ATTRIBUTES, ACCOUNTING REGULATIONS AND FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
Articolo
Articolo
NEXUS BETWEEN FIRM ATTRIBUTES, ACCOUNTING REGULATIONS AND FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
Adesoji OKE et al · Department of Accounting and Finance, Federal University Gusau · 2025 · ISSN 2756-665X
This study investigates firm attributes, accounting regulations and financial reporting quality of non-financial firms in Nigeria. The study adopted an ex-post facto research design; with population of thirty-three (33) ...
LCC TENDOkZpbmFuY2U~Idioma Inglés
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Plant-level carbon accounting of China's pulp and paper industry via multimodal fusion
Articolo
Articolo
Plant-level carbon accounting of China's pulp and paper industry via multimodal fusion
Song Hu et al · Elsevier · 2026 · ISSN 2666-4984
Plant-scale industrial carbon accounting is critical for developing targeted emission-reduction policies. However, most assessments of carbon-intensive sectors rely on aggregate statistics, which obscure significant hete...
LCC TENDOkVudmlyb25tZW50YWwgc2NpZW5jZXM~; TENDOkVudmlyb25tZW50YWwgdGVjaG5vbG9neS4gU2FuaXRhcnkgZW5naW5lZXJpbmc~Idioma Inglés
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Validação do teste Need For Cognition: um estudo em contabilidade comportamental Validación de la prueba need for cognition: un estudio en contabilidad comportamental Validation of the test need for cognition: a study in behavioral accounting
Articolo
Articolo
Validação do teste Need For Cognition: um estudo em contabilidade comportamental Validación de la prueba need for cognition: un estudio en contabilidad comportamental Validation of the test need for cognition: a study in behavioral accounting
Raimundo Nonato Lima Filho et al · Conselho Federal de Psicologia · 2013 · ISSN 1414-9893
Este estudo teve como objetivo validar a escala Need For Cognition (NFC) em estudos em Contabilidade comportamental. Ademais, buscou-se medir possíveis correlações entre o nível de necessidade de cognição e a exist...
LCC TENDOlBzeWNob2xvZ3k~Idioma Inglés
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Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana
Articolo
Articolo
Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana
Charles Omane-Adjekum · Taylor & Francis Group · 2026 · ISSN 2331-1975
Drawing from Kolberg’s Theory of Moral Development, the study investigated the effect of ethics education (EE) and ethical perception (EP) on prospective accountants’ behaviour towards corruption (BTC). The study emp...
LCC LCC:Business; TENDOk1hbmFnZW1lbnQuIEluZHVzdHJpYWwgbWFuYWdlbWVudA~~Idioma Inglés
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Identification, measurement and recording of environmental costs: The case of companies in Serbia
Articolo
Articolo
Identification, measurement and recording of environmental costs: The case of companies in Serbia
Dejan Jovanović et al · University of Kragujevac · 2026 · ISSN 1450-863X
LCC LCC:Business; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma Inglés
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Impact of the transition on the total factor productivity in Croatia
Articolo
Articolo
Impact of the transition on the total factor productivity in Croatia
Irena Raguž Krištić et al · Faculty of Economics University of Rijeka · 2016 · ISSN 1331-8004
The goal of this paper is to determine the impact of transition on the total factor productivity (TFP) in Croatia. Hypothesis of our paper is that transition had a positive impact on the growth rate of TFP and its shar...
LCC TENDOkVjb25vbWljIHRoZW9yeS4gRGVtb2dyYXBoeQ~~Idioma Inglés
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Relationships Between the Beneish M-Score and Bankruptcy Models: Insights from Financial Models in Czech Manufacturing Firms
Articolo
Articolo
Relationships Between the Beneish M-Score and Bankruptcy Models: Insights from Financial Models in Czech Manufacturing Firms
Jaroslav Svoboda et al · Faculty of Economics University of Rijeka · 2025 · ISSN 1331-8004
Many well-known cases worldwide demonstrate that even if companies appear financially strong, their actual accounting reality may differ. Uncovering fraudulent behaviour is difficult, so auditors, financial authorities, ...
LCC TENDOkVjb25vbWljIHRoZW9yeS4gRGVtb2dyYXBoeQ~~Idioma Inglés
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Active Surveillance for COVID-19 Vaccine Safety Using Sequential Analysis in Korea: Population-Based Retrospective Observational Study
Articolo
Articolo
Active Surveillance for COVID-19 Vaccine Safety Using Sequential Analysis in Korea: Population-Based Retrospective Observational Study
Na-Young Jeong et al · JMIR Publications · 2026 · ISSN 2369-2960
Abstract BackgroundWith the advent of new vaccines, including the COVID-19 vaccines introduced during the recent pandemic, the need for near real-time active surveillance has increased to support timely regul...
LCC LCC:Public aspects of medicineIdioma Inglés
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Analysis of the cognitive characteristics and consumption behaviors of prepared dish consumers
Articolo
Articolo
Analysis of the cognitive characteristics and consumption behaviors of prepared dish consumers
ZHU Xiaobo et al · The Editorial Office of Chinese Journal of Food Hygiene · 2025 · ISSN 1004-8456
ObjectiveTo initially understand the current status of awareness and consumption behavior of prepared dish consumers， and to provide data support for the food safety risk assessment of prepared dishes.MethodsA question...
LCC TENDOkZvb2QgcHJvY2Vzc2luZyBhbmQgbWFudWZhY3R1cmU~; LCC:Nutrition. Foods and food supplyIdioma zho
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Anxiety and depression in war-displaced refugees: resilience as a moderating factor: a cross-sectional study
Articolo
Articolo
Anxiety and depression in war-displaced refugees: resilience as a moderating factor: a cross-sectional study
Małgorzata Szkup et al · BMC · 2026 · ISSN 1471-2458
Abstract Background The full-scale Russian invasion of Ukraine in 2022 resulted in the largest refugee crisis in Europe since World War II, with Poland hosting the highest number of displaced Ukrainians. Although the adv...
LCC LCC:Public aspects of medicineIdioma Inglés
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Changes in the Methodology of Socio-Economic Research under the Impact of Advanced Technologies
Articolo
Articolo
Changes in the Methodology of Socio-Economic Research under the Impact of Advanced Technologies
О. S. Chmyr · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
Selected aspects of methodological developments in socio-economic research are addressed from a conceptual perspective, with outlining the areas of transformations in methodology, and illustrating the feasibilities of it...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
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Combining satellite and farm-collected data to assess ecosystem functions in family-run cocoa production systems: a case study from the Abras de Mantequilla Ramsar site in Ecuador
Articolo
Articolo
Combining satellite and farm-collected data to assess ecosystem functions in family-run cocoa production systems: a case study from the Abras de Mantequilla Ramsar site in Ecuador
Malena Torres-Ulloa et al · Elsevier · 2026 · ISSN 2665-9727
Family farming systems are widespread in tropical cocoa production, supporting rural livelihoods while providing ecosystem services such as carbon storage and soil protection. However, farm structure and crop diversity a...
LCC TENDOkVudmlyb25tZW50YWwgc2NpZW5jZXM~Idioma Inglés
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Covariates influence optimal camera‐trap survey design for occupancy modelling
Articolo
Articolo
Covariates influence optimal camera‐trap survey design for occupancy modelling
Owain Barton et al · Wiley · 2026 · ISSN 2056-3485
Abstract Motion‐activated cameras (‘camera‐traps’) have become indispensable for wildlife monitoring. Data from camera‐trap surveys can be used to make inferences about animal behaviour, space use and populatio...
LCC TENDOlRlY2hub2xvZ3k~; TENDOkVjb2xvZ3k~Idioma Inglés
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Detection and characterization of precipitation extremes and geohydrological hazards over a transboundary Alpine area based on different methods and climate datasets
Articolo
Articolo
Detection and characterization of precipitation extremes and geohydrological hazards over a transboundary Alpine area based on different methods and climate datasets
A. Crespi et al · Copernicus Publications · 2026 · ISSN 1561-8633
Extreme hydrometeorological events are an increasing concern in Central Europe, particularly in the European Alps, where they pose significant threats to ecological and socio-economic systems. Risk assessment and managem...
LCC TENDOkVudmlyb25tZW50YWwgdGVjaG5vbG9neS4gU2FuaXRhcnkgZW5naW5lZXJpbmc~; LCC:Geography. Anthropology. Recreation; TENDOkVudIdioma Inglés
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Digitalization of Customs Statistics of Ukraine in the Context of European Integration
Articolo
Articolo
Digitalization of Customs Statistics of Ukraine in the Context of European Integration
V. V. Rudenko · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article substantiates the need to modernize customs statistics of Ukraine as a key tool for forming foreign economic policy and ensuring international comparability of data in the context of European integration. The...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
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Does suture number matter in transvaginal cervical cerclage? A propensity score-weighted cohort study
Articolo
Articolo
Does suture number matter in transvaginal cervical cerclage? A propensity score-weighted cohort study
Edis Kahraman et al · Springer · 2026 · ISSN 1432-0711
Abstract Purpose To evaluate whether the number of sutures used during transvaginal cervical cerclage influences obstetric and neonatal outcomes when surgical technique, suture material, and perioperative management are ...
LCC TENDOkd5bmVjb2xvZ3kgYW5kIG9ic3RldHJpY3M~Idioma Inglés
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Effect of male sexual dysfunction on the health related quality of life of persons with type 2 diabetes mellitus
Articolo
Articolo
Effect of male sexual dysfunction on the health related quality of life of persons with type 2 diabetes mellitus
Unwana Osom et al · Springer Nature · 2026 · ISSN 3059-2682
Abstract Background Sexual function is an important component of a patient’s life and subjective well-being and is considered as one of the important indices of quality of life. Objective This study sought to assess th...
LCC LCC:Diseases of the endocrine glands. Clinical endocrinologyIdioma Inglés
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Effectiveness and Cost‐Effectiveness of Ecosystem‐Based Disaster Risk Reduction Interventions in Low‐ and Middle‐Income Countries: A Rapid Systematic Review
Articolo
Articolo
Effectiveness and Cost‐Effectiveness of Ecosystem‐Based Disaster Risk Reduction Interventions in Low‐ and Middle‐Income Countries: A Rapid Systematic Review
Suchi Kapoor Malhotra et al · SAGE Publishing · 2025 · ISSN 1891-1803
ABSTRACT Background: Climate change and widespread environmental degradation have increased the risk of natural hazards in recent decades. Hydrological, meteorological, and climatological disasters have become more frequ...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma Inglés
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Enhancing the Robustness of Rib-Groove Filling and Strain Homogeneity in the Isothermal Forging of Titanium Alloy Multi-Rib Components
Articolo
Articolo
Enhancing the Robustness of Rib-Groove Filling and Strain Homogeneity in the Isothermal Forging of Titanium Alloy Multi-Rib Components
Tong Ding et al · KeAi Communications Co., Ltd · 2024 · ISSN 2192-8258
Abstract Isothermal forging stands as an effective technology for the production of large-scale titanium alloy multi-rib components. However, challenges have persisted, including die underfilling and strain concentration...
LCC LCC:Ocean engineering; TENDOk1lY2hhbmljYWwgZW5naW5lZXJpbmcgYW5kIG1hY2hpbmVyeQ~~Idioma Inglés
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