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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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Eduardo González-Díaz, José Miguel Márquez-Martinón, Ana Pérez-García, Norena Martín-Dorta and Benjamín González-Díaz
Nowadays, a large amount of the total primary energy is consumed by buildings, accounting for about 40% of the total energy demand. Aligned with the EU objectives and the strategies to reduce the demand, cooling and heating are stated as the most energy ...
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Tanxin Feng and Nan Xu
To solve the shortage of land resources, many coastal cities have implemented coastal reclamation projects over the past few decades. Coastal reclamation can promote the economic development of coastal cities and improve human well-being in coastal zones...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Georgios Ninikas and Ioannis Minis
In the dynamic vehicle routing problem with mixed backhauls (DVRPMB) both pick up orders and delivery orders, not related to each other, are served. The requests of the former arrive dynamically while the latter are known a priori. In this study, we focu...
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Daniël Coetsee
AbstractOrientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that accounting research does not significantly contribute to accounting practice.Research purpos...
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t b a
A carbon footprint is the number of greenhouse gases, released into the atmosphere by particular human activity. A carbon footprint can be a broad measured or be applied to the actions of an individual, a family, an event, an organization, or even an ent...
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Amy L. Steimke, Bangshuai Han, Jodi S. Brandt and Alejandro N. Flores
Hydrologic scientists and water resource managers often focus on different facets of flow regimes in changing climates. The objective of this work is to examine potential hydrological changes in the Upper Boise River Basin, Idaho, USA in the context of b...
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Mihai Deju
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international...
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Yan Liu, Cinzia Cirillo
Pág. 868 - 886
Much is happening in the automotive industry and new models are in the market or are expected to be available soon. At the same time, environmental awareness, new regulations for increased fuel efficiency, and the need to diminish greenhouse gas emission...
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