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Showing 20 of 9,867 academic articles

Factors Affecting Quality of Accounting Information and its impact on local government fixed assets management's effectiveness: A study on Local Government of Indonesia

Fitra Dharma, Mega Metalia, Sari Indah Oktanti Sembiring • The Indonesian Journal of Accounting Research (2023)

Inseparable from managing regional fixed assets is the quality of information or data utilized by each unit. The quality of accounting information in government is heavily dependent on the leadership's commitment, the effectiveness of inter...

DOAJ Open Access (DOAJ) DOI: 10.33312/ijar.636

THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM

FILALI, Tarek • Journal of Social Sciences (2023)

This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods...

DOAJ Open Access (DOAJ) DOI: https://doi.org/10.52326/jss.utm.2023.06(1).03

Which scoring systems are useful for predicting the prognosis of lower gastrointestinal bleeding? Old and new

Ku Bean Jeong, Hee Seok Moon, Kyung Ryun In, Sun Hyung Kang et al. • BMC Gastroenterology (2025)

Abstract Background The incidence of lower gastrointestinal bleeding is on the rise, prompting the creation of various scoring systems to forecast patient’s outcomes. But there is no single unified scoring system and these scoring systems c...

DOAJ Open Access (DOAJ) DOI: 10.1186/s12876-025-03638-z

Predicting the distribution and habitat suitability of the smooth-coated otter (Lutrogale perspicillata) in lowland Nepal

Paras Mani Acharya, Panu Thainiramit, Kuaanan Techato, Suraj Baral et al. • Global Ecology and Conservation (2023)

Ever increasing anthropogenic pressures and natural threats to freshwater ecosystems are impacting global biodiversity. Otters are an indicator species that have an important role in maintaining the integrity and stability of wetland ecosys...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.gecco.2023.e02578

Financial management practices and performance of agricultural small and medium enterprises in Tanzania

Kulwa Mwita Mang'ana, Daniel Wilson Ndyetabula, Silver John Hokororo • Social Sciences and Humanities Open (2023)

Small and Medium-Sized Enterprises in agriculture sector, contribute significantly to economic change in developing countries by addressing a wide range of unemployment, nutrition, income poverty, and food security issues. Despite their cri...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.ssaho.2023.100494

Estimated pulse wave velocity and progression to advanced cardiovascular–kidney–metabolic syndrome: a population-based longitudinal study with supportive external cross-sectional evidence

Wenjiao Zhang, Wenjiao Zhang, Wenbo Yang, Wenbo Yang et al. • Frontiers in Cardiovascular Medicine (2026)

BackgroundCardiovascular–kidney–metabolic (CKM) syndrome captures the interconnected burden of metabolic risk factors, chronic kidney disease, and cardiovascular disease. Evidence remains limited regarding simple and clinically accessible m...

DOAJ Open Access (DOAJ) DOI: 10.3389/fcvm.2026.1875961

PROCEDURE ENABLING SIMULATION AND IN-DEPTH ANALYSIS OF OPTICAL EFFECTS IN CAMERA-BASED TIME-OF-FLIGHT SENSORS

M. Baumgart, N. Druml, M. Consani • The International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences (2018)

This paper presents a simulation approach for Time-of-Flight cameras to estimate sensor performance and accuracy, as well as to help understanding experimentally discovered effects. The main scope is the detailed simulation of the optical s...

DOAJ Open Access (DOAJ) DOI: 10.5194/isprs-archives-XLII-2-83-2018

Two additions to the Iberian myrmecofauna: Crematogaster inermis Mayr, 1862, a newly established, tree-nesting species, and Trichomyrmex mayri (Forel, 1902), an emerging exotic species temporarily nesting in Spain (Hymenoptera, Formicidae)

Alice Casiraghi, Xavier Espadaler, Nicolás Pérez Hidalgo, Kiko Gómez • Journal of Hymenoptera Research (2020)

Exotic ants are a growing component of urban and disturbed habitats worldwide. Sampling in two Iberian Mediterranean localities revealed several exotic species. The tree-nesting, black acrobat ant Crematogaster inermis Mayr, 1862, has been ...

DOAJ Open Access (DOAJ) DOI: 10.3897/jhr.78.51858

A new species of the genus Acanthosaura (Squamata, Agamidae) from Yunnan, China, with comments on its conservation status

Shuo Liu, Mian Hou, Mingzhong Mo, Dingqi Rao • ZooKeys (2020)

A new species of Acanthosaura from Yunnan, China, is described based on morphological and genetic data. The new species can be separated from all other species of the genus by having a different shape of the black eye patch, a different col...

DOAJ Open Access (DOAJ) DOI: 10.3897/zookeys.959.54601

Using DNA metabarcoding and a novel canid-specific blocking oligonucleotide to investigate the composition of animal diets of raccoon dogs (Nyctereutes procyonoides) inhabiting the waterside area in Korea

Cheolwoon Woo, Priyanka Kumari, Kyung Yeon Eo, Woo-Shin Lee et al. • PLoS ONE (2022)

The raccoon dog (Nyctereutes procyonoides) is known to be an opportunistic generalist who feeds on a wide variety of foods. Historically, their diet has been investigated by morphological observation of undigested remains in feces, requirin...

DOAJ Open Access (DOAJ)

Habitat availability shapes composition and climate change response of alpine butterfly communities

Korbinian Schrauth, Matthias Plattner, Jörg Müller, Jérôme Pellet • Alpine Entomology (2026)

Climate change is known to cause range shifts to higher elevations in mountainous regions. Butterflies are especially sensitive to changes in environmental conditions and their response to climate change has been extensively studied. Howeve...

DOAJ Open Access (DOAJ) DOI: 10.3897/alpento.10.186978

Midget cave spiders (Araneae, Leptonetidae) from Jiangxi and Fujian Province, China

Bin-Lu Liu, Yan-bin Yao, Zi-Min Jiang, Yong-hong Xiao et al. • ZooKeys (2024)

Eleven leptonetid species belonging to four genera collected in Jiangxi and Fujian Provinces, China are presented. Ten new species of midget cave spiders from southern China are diagnosed, described, and illustrated: Leptonetela dawu Yao &a...

DOAJ Open Access (DOAJ) DOI: 10.3897/zookeys.1189.111041

An Overview of Earthworm Biodiversity in Afghanistan with New Records for the Country (Clitellata: Megadrili)

Atabak Roohi Aminjan, Robabeh Latif, Obaidullah Usefzay, Csaba Csuzdi • Iranian Journal of Animal Biosystematics (2021)

In this paper a batch of earthworms from Afghanistan was studied and previous reports on the earthworm fauna of the country were evaluated. In the present study, earthworms were collected by digging and hand sorting, and fixed in 80% ethano...

DOAJ Open Access (DOAJ) DOI: 10.22067/ijab.2021.69582.1006

Predation of Ophiodes fragilis (Squamata: Anguidae) by Cariama cristata (Cariamiformes: Cariamidae)

Marcelo Augusto Pereira Coelho Dias, Eduarda Melo de Abreu Vieira, Clodoaldo Lopes de Assis, Renato Neves Feio • Caldasia (2022)

Reptiles can be on the diet of some bird species, and the glass lizard Ophiodes fragilis seems to be no exception. Although predation events are not easily recorded, in this work we document a new record of predation by C. cristata upon O. ...

DOAJ Open Access (DOAJ) DOI: https://doi.org/10.15446/caldasia.v45n2.95721