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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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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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Zhenlong Zhang, Xiaoping Yu, Yanzhen Hou, Tianhao Chen, Yun Lu and Honghu Sun
The concept of green and low-carbon development is integrated into territorial spatial planning and district control research. It is one of the systematic policy tools for emission reduction and carbon sequestration, greatly contributing to achieving the...
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Dongdong Ge, Xiaolan Kang, Xian Liang and Fangting Xie
Given the prevalence of part-time farming behaviors in rural households, studying the impact of part-time farming behaviors on grain output is of great practical significance. Using a panel dataset of 5629 Chinese national rural fixed observation point d...
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Chuankun Liu, Yue Hu, Fuhong Sun, Liya Ma, Wei Wang, Bin Luo, Yang Wang and Hongming Zhang
The Minjiang River is an important first-level tributary of the Yangtze River. Understanding the driving factors of water quality variations in the Minjiang River is crucial for future policy planning of watershed ecology protection of the Yangtze River....
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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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Zhuohui Yu, Shiping Mao and Qingning Lin
The carbon trading system affects all aspects of the economy and society profoundly. Agriculture, as a high-carbon-emitting industry, has been hard-hit. China?s agricultural activities will emit about 820 million tons of carbon dioxide equivalents, accou...
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Ziyi Liu, Xinyao Ma, Lihui Hu, Shan Lu, Xiaomin Ye, Shuhang You, Zhe Tan and Xin Li
Urban street space is a critical reflection of a city?s vitality and image and a critical component of urban planning. While visual perceptual information about an urban street space can reflect the composition of place elements and spatial relationships...
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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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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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