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EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET

Riki Martusa, Meythi Meythi, Laurensia Vina Dharmawan • International Journal of Innovative Technologies in Economy (2022)

This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods. This study ...

DOAJ Open Access (DOAJ) DOI: 10.31435/rsglobal_ijite/30062022/7843

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

Numerical simulation of gravity-driven motion of fine-grained sediment deposits in large reservoirs: case study of the Three Gorges Reservoir

JIA Dongdong, ZHOU Jianyin, SHAO Xuejun, ZHANG Xingnong • Shui kexue jinzhan (2018)

Sediment deposition is one of the key issues during the processes of reservoir construction and operation. On the basis of the observed sedimentation patterns in the dam area of Three Gorges Reservoir (TGR), a schematic diagram of fine-grai...

DOAJ Open Access (DOAJ) DOI: 10.14042/j.cnki.32.1309.2018.01.007

Influence of check dams on water and sediment processes and deposition patterns under simulated rainfall conditions

Zhiwei Cui, Peng Li, Tian Wang, Shaobo Xue et al. • Geoderma (2024)

The Loess Plateau in China has the highest soil erosion and water loss rates in the world. Therefore, check dams, which are more useful engineering measures, have been established to improve soil and water conservation in small watershed. T...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.geoderma.2023.116758

Impact of internal remittance on households' use of bank services: evidence from Vietnam

Thu Thi Hoai Nguyen, Hung Manh Le, Le Quoc Hoi, Hang Thu Pham • Journal of Economics Finance and Administrative Science (2022)

Purpose – This study estimates impact of remittances from internal migration on households' use of bank services in Vietnam. Design/methodology/approach – This study uses data from the Vietnam Household Living Standards Survey and the two-s...

DOAJ Open Access (DOAJ) DOI: 10.1108/JEFAS-05-2021-0074

Flood Response System—A Case Study

Yogesh Kumar Singh, Upasana Dutta, T. S. Murugesh Prabhu, I. Prabu et al. • Hydrology (2017)

Flood Response System (FRS) is a network-enabled solution developed using open-source software. The system has query based flood damage assessment modules with outputs in the form of spatial maps and statistical databases. FRS effectively f...

DOAJ Open Access (DOAJ) DOI: 10.3390/hydrology4020030

The Impact of Covid 19 on Seaweed Smallholder Farmers in Nusa Tenggara Barat, Indonesia

Hafiizh Prasetia, Firman Zulpikar, Jeverson Renyaan, Muhammad Safaat et al. • Omni-Akuatika (2022)

The COVID-19 pandemic has impacted the seaweed industry and business. The export-import trade is the most severely impacted sector, mainly the raw material export of seaweed. The purpose of this study was to determine how smallholder farmer...

DOAJ Open Access (DOAJ) DOI: 10.20884/1.oa.2022.18.S1.986

Pertanggungjawaban Korporasi atas Kelalaian Karyawan Bank di Indonesia

Purnomo Purnomo, Kadi Sukarna, Muhammad Junaidi, Kukuh Sudarmanto et al. • Jurnal USM Law Review (2026)

This study aims to analyze corporate legal liability for customer losses caused by bank employees’ negligence and the legal consequences imposed on employees within the Indonesian legal system. The central issue lies in the lack of legal ce...

DOAJ Open Access (DOAJ) DOI: 10.26623/julr.v9i3.12709

Investigating the cost of mechanized unpaved road maintenance operations in Uganda

Andrew Moses Obeti, Lawrence Muhwezi, John Muhumuza Kakitahi, Chris Bic Byaruhanga • Transportation Research Interdisciplinary Perspectives (2024)

Force Account Mechanism (FAM) is the predominant road maintenance system in Uganda’s local government setup and a similar, though slightly different approach, is used in some large private sector agriculture plantations. With the Uganda Roa...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.trip.2024.101135

Results of studies on red snow crab <i>С</i> <i>hionoecetes japonicus</i> in the bathyal zone of the central Japan Sea

Andrey N. Dyominov • Известия ТИНРО (2015)

Deep-water red snow crab is researched in poorly or never surveyed areas of its habitat in the central part of the Japan Sea, as Kita-Yamato Bank and Peter the Great Seamount on the data obtained aboard RV Vladimir Safonov in April-May 2012...

DOAJ Open Access (DOAJ) DOI: 10.26428/1606-9919-2015-180-65-76

Effects of natural environmental drivers and different mobile bottom-contact fishing intensity on infauna communities in NATURA 2000 sites in the German Exclusive Economic Zone of the North Sea

Ramona Ohde, Ingrid Kröncke • Nature Conservation (2026)

Three marine protected areas, i.e., Borkum Reef Ground, Sylt Outer Reef, and Dogger Bank, have been established within the European NATURA 2000 program in the German Exclusive Economic Zone of the North Sea. Within them, we analysed the eff...

DOAJ Open Access (DOAJ) DOI: 10.3897/natureconservation.66.193151

IFRS Adoption and Economic Consequences

Emin Yürekli • Pamukkale Üniversitesi İşletme Araştırmaları Dergisi (2024)

This paper examines the association between the macroeconomic performance of countries and the adoption of IFRS. For this purpose, IFRS scores are developed using the information in the literature and these scores are quantitatively examine...

DOAJ Open Access (DOAJ) DOI: 10.47097/piar.1540597

THE IMPACT OF SOCIO-ECONOMIC FACTORS ON THE EFFECTIVENESS OF PUBLIC ACCOUNTABILITY FRAMEWORKS IN THE EU

Ana-Maria Coatu, Felix-Angel Popescu, Laurențiu Petrila • Agora International Journal of Economical Sciences (2025)

This study explores how socio-economic factors affect the effectiveness of public accountability frameworks in EU member states, with Romania as a case study. Using data from the World Bank, Eurobarometer, and cross-country comparisons, it ...

DOAJ Open Access (DOAJ) DOI: 10.15837/aijes.v19i1.7142

SCIENTIFIC FOUNDATIONS FOR THE FORMATION OF A SYSTEM OF FINANCING INNOVATIVE ECONOMIC DEVELOPMENT

Diana Zavadska • Baltic Journal of Economic Studies (2023)

A study has been conducted, the actualisation of which is aimed at solving problems arising in the process of financial support for the implementation of the innovative model of economic development of Ukraine and the participation of banks...

DOAJ Open Access (DOAJ) DOI: 10.30525/2256-0742/2023-9-3-96-107

Kazakhstan's Banking Sector: Between Domestic Regulation and Macroeconomic Trends

Makpal Nurpeissova, Gaukhar Saimagambetova, Aizhan Omarova, Bibigul Saubetova et al. • Eurasian Journal of Economic and Business Studies (2025)

The banking sector plays a fundamental role in economic stability and development by facilitating financial intermediation, credit allocation, and liquidity management. In emerging economies such as Kazakhstan, the financial system is chara...

DOAJ Open Access (DOAJ) DOI: 10.47703/ejebs.v69i1.464

The spatial allocation of population: a review of large-scale gridded population data products and their fitness for use

S. Leyk, S. Leyk, A. E. Gaughan, A. E. Gaughan et al. • Earth System Science Data (2019)

Population data represent an essential component in studies focusing on human–nature interrelationships, disaster risk assessment and environmental health. Several recent efforts have produced global- and continental-extent gridded populati...

DOAJ Open Access (DOAJ) DOI: 10.5194/essd-11-1385-2019

Physician assistants in geriatric medical care

Andrzej Kozikowski, Trenton Honda, Freddi Segal-Gidan, Roderick S. Hooker • BMC Geriatrics (2020)

Abstract Background The US population is maturing. As of 2020, over 52 million (16%) people are age 65 or older. With a citizenry that is increasingly “gray,” the nation is short of medical providers who specialize in geriatric medical care...

DOAJ Open Access (DOAJ) DOI: 10.1186/s12877-020-01831-1

Morphological Changes of the Lower Ping and Chao Phraya Rivers, North and Central Thailand: Flood and Coastal Equilibrium Analyses

Chaiwongsaen Nikhom, Nimnate Parisa, Choowong Montri • Open Geosciences (2019)

The Chao Phraya River flows in the largest river basin of Thailand and represents one of the important agricultural and industrial areas in Southeast Asia. The Ping River is one major upstream branch flowing down slope southwardly, joining ...

DOAJ Open Access (DOAJ) DOI: 10.1515/geo-2019-0013

Evolutionary Analysis of Four Recombinant Viruses of the Porcine Reproductive and Respiratory Syndrome Virus From a Pig Farm in China

Jiankui Liu, Jiankui Liu, Jiankui Liu, Liling Lai et al. • Frontiers in Veterinary Science (2022)

The porcine reproductive and respiratory syndrome virus (PRRSV) is one of the most important pathogens causing substantial economic losses to the Chinese swine industry. In this study, we analyzed the complete genome sequences of four PRRSV...

DOAJ Open Access (DOAJ) DOI: 10.3389/fvets.2022.933896