Academic Articles & Research Papers

Factor de Descuento, Flujos Futuros y Deterioro de Activos Tangibles e Intangibles

Este trabajo, es un análisis exploratorio-descriptivo-cuantitativo; simulación matemática de un flujo creciente y decreciente de ingresos futuros a tasas bajas y altas de interés; para deducir sus resultados. Objetivos: Evaluar un facto...

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

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...

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

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...

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

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...

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

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...

Estimation of Energy Consumption and Greenhouse Gas Emissions of Transportation in Beef Cattle Production

Accounting for transportation is an important part of the life cycle analysis (LCA) of beef cattle production because it is associated with energy consumption and greenhouse gas emissions. This paper describes the development and applicatio...

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

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...

HIGHER EDUCATION FUNDING: COMPARATIVE ANALYSIS OF PORTUGAL AND POLAND PUBLIC SYSTEMS

In Europe governments remain a primary funding source    for higher education institutions. In this context, reflections on higher education funding models have been discussing since knowledge has been increasingly perceived as an essential...

Active Participation and Interaction, Key Performance Factors of Face-to-Face Learning

During the last decade and, particularly, from the restrictions on mobility brought by the COVID-19 pandemic, online and digital teaching is positioning itself as an alternative to face-to-face teaching. As of today, however, the soundness ...

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

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...

The role of corporate governance in earnings persistence: Audit committee as a moderation variable

During the current Covid-19 pandemic, it is undeniable that many companies are experiencing a decline in turnover, and some companies have even been forced to go out of business. Due to the many fraud incidents, corporate governance is vita...

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

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...

Effects of supplementing sweet sorghum with grapeseeds on carcass parameters, and meat quality, amino acid, and fatty acid composition of lambs

Objective Sweet sorghum is an important forage crop for ruminants, especially in low rainfall areas. Grapeseeds are an abundant by-product of wine-making and contain bioactive substances that can improve the antioxidant capacity of meat. We...

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)

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 ...

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

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...

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

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...

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

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...

Lista preliminar de las heliconias de Colombia y cinco especies nuevas

A preliminary check list of the 93 species of Heliconia currently recognized from Colombia is provided. Five new species of subgen. Griggsia (H. arrecta, H. donstonea, H. gigantea, H.terciopete y H. titanum) from that country are also descr...

Entomological Expeditions

Ecological, Biological and Control Studies on the Leaf Coating and Webbing Mite Cisaberoptus kenyae Keifer (Eriophyoidea: Eriophyidae) in Egypt

The leaf coating and webbing mite Cisaberoptus kenyae Keifer was observed for two years in an abandoned mangoorchard in Egypt. The eriophyid mite was fed upon by the two predatory phytoseiid mites Typhlodromips swirskii(Athias-Henriot) and ...