Adaptability in the Brazilian Capital Market: Aspects Associated with Efficiency Reported by Companies Listed in B3 by Paulo Vitor Souza de Souza, César Augusto Tibúrcio Silva

“…This article aims to verify the influence of political uncertainty, accounting elements, and the macroeconomic environment on the (in)efficiency of securities traded by Brazilian public companies. …”
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The impact of physical exercise on adolescents’ mobile phone dependency: the serial mediating role of self-esteem and depression by Jingtao Wu, Yanhong Shao, Wanli Zang

“…Mediation analysis revealed that self-esteem and depression significantly mediated the relationship between physical exercise and mobile phone dependency, with a total indirect effect of −0.116 (95% CI = [−0.239, −0.140]), accounting for 100% of the total effect. Specifically, the indirect effect through “physical exercise influencing depression, which then affects mobile phone dependency” was −0.076 (95% CI = [−0.224, −0.128]), accounting for 65.52% of the total effect; the indirect effect through “physical exercise influencing self-esteem, which then influences depression, and in turn affects mobile phone dependency” was −0.040 (95% CI = [−0.063, −0.027]), accounting for 34.48%; the indirect effect through “physical exercise influencing self-esteem, which then affects mobile phone dependency” was not significant (95% CI included 0).ConclusionPhysical exercise can directly reduce the dependency of middle school students on mobile phones, and it can also indirectly reduce mobile phone dependency by enhancing self-esteem and reducing levels of depression.…”
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Effectiveness of joint species distribution models in the presence of imperfect detection by Stephanie Elizabeth Hogg, Yan Wang, Lewi Stone

“…This is one of the first papers to account for imperfect detection when fitting data with JSDMs and to explore the complications that may arise. …”
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Record Keeping and Financial Performance of Financial Institutions in Rukungiri District Uganda. by Ninsiima, Moreen

“…The study also established that the majority of the respondents were in agreement that only valid cash payments are made (94%), all cash payments that are incurred are recorded (87%), cash payments are charged to the correct accounts (93%), cash payments posted to correct payable accounts and to the general ledger (79%), cash payments are recorded in the correct accounting period (94%). …”
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Presenting a Prediction Model for CEO Compensation Sensitivity using Meta-heuristic Algorithms (Genetics and Particle Swarm) by Saeed Khaljastani, Habib Piri, Reza Sotoudeh

“…One of the primary methods for measuring managerial performance is through accounting reports, which act as tools for assessing and motivating managerial performance. …”
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Designing a Model for Demand Side Management in Electricity Sector Based on Collaborative Governance by Gholamreza kazemian, Mohammadreza Raecy, Reza Vaezi, Vajollah Ghorbanizadeh

“…A total of 19 interviews were conducted, culminating in a DSM model that takes into account the unique situations and complexities characteristic of Iran’s electricity sector. …”
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The unseen carbon: Scope 3 emissions transform understanding of electricity generation in import-dependent nations by Seokju Kim, Sanghyuk Koh, Boreum Lee

“…Analysis reveals that conventional accounting methods significantly underestimate environmental impacts by excluding upstream and downstream emissions. …”
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Mt or not Mt: Temporal variation in detection probability in spatial capture-recapture and occupancy models by Sollmann, Rahel

“…An SCR case study for brown tree snakes showed identical estimates of density and σ under models accounting for or ignoring temporal variation in detection. …”
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Assessment of Strategy Disclosure Drivers in Annual Company Report: A Meta-Synthesis Analysis by Akram Taftiyan, Mohammad Salari Abarghuoi

“…They had accumulated a minimum of 15 years of experience in the fields of accounting and finance.   Results The findings indicated that strategy disclosure in annual reports is classified into 12 components and 32 codes. …”
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Digitalisasi Model Sistem Akuntansi Terintegrasi Bagi Usaha Bersama Simpan Pinjam di Kota Kupang by Yustina Alfira Nay, Selfiana Goetha, Maria Goreti Malut

“…UBSP requires new technological systems to be able to move forward in a transparent and accountable manner. The aim of this research is to digitize an integrated accounting system model that suits UBSP's needs. …”
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Identification and Classification of Factors Influencing the Regulation of Priority Goods Markets Based on Network Governance with an Interpretive Structural Modeling Approach by sadegh Dadashi, Fattah Sharifzadeh, Reza Vaezi, Hossein Aslipour

“…Predominantly, governmental organizations have been structured on hierarchical principles, wherein managers must navigate authority, law compliance, and accountability. These managers have traditionally embraced hierarchical management styles. …”
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THE REAL-TIME WATER DISCHARGE COMPUTATION IN THE CONDITIONS OF UNSTEADY FLOW (THE YANA RIVER IN THE VERKHOYANSK GAGING SECTION AS A STUDY CASE) by Yulia V. Izyurova

“…Nowadays the task of the real-time discharge accounting is very relevant. The article presents the outcomes of the study of two methods of computation of the real-time water discharges in the conditions of the unsteady flow that enable to pass to automatic operative accounting of the river flow. …”

Earnings Management and Valuation of Biological Assets by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro

“…The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. …”
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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies by Roya Amiri, Ali Ashtab, Mahdi Heydari

“…Financial analysts and investors not only consider the accounting profit figure when assessing future cash flows but also prioritize the sustainability and repeatability of reported earnings. …”
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Presenting a Framework of Effective Factors on the Implementation of Policies in the Field of Protection and Exploitation of Forests in the North of the Country by Davoud Hosseinpoor, Seyed Mahdi Alvani, Hossein Aslipour, Aghil Ghorbani Paji

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Efficacy and safety of transanal endoscopic microsurgery for early rectal cancer: a meta-analysis by Chunqiang Wang, Tianye Huang, Xuebing Wang

“…The weighted complications rate was 11% (RD = 0.11, 95% CI = 0.10–0.12, I2 = 66%, P < 0.00001) for all stage patients, with Clavien-Dindo grade I accounting for 77.7%, Clavien-Dindo grade II accounting for 8%, and Clavien-Dindo grade III accounting for 14.3%.ConclusionThe results showed that TEM has a high postoperative survival rate, low recurrence rate, and low complication rate in the T0 stage, Tis stage, and T1 stage, indicating its good safety and efficacy. …”
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Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe by Darko DACHEVSKI, Barry ACKERS

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Characteristics of public health emergencies in Jinhua City from 2014 to 2023 by ZHANG Tao, DU Zhiping, WANG Zuoyi, JIN Lühua

“…The three most counties (cities, districts) included Yiwu City, Wucheng District and Lanxi City, accounting for 24.28% (67 events), 18.48% (51 events) and 11.96% (33 events), respectively. …”
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Entrepreneurial Framework Conditions and Economic Growth: Insights from Middle-Income Economies by Frank Ranganai Matenda, Justin Chirima, Mabutho Sibanda

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Revisión crítica de la literatura sobre el análisis financiero de las empresas by Salvador Aníval Ochoa Ramírez, Juan Alfonso Toscano Moctezuma

“…The objective of the present article is to critically revise the most relevant bibliography, fundamentally, of empirical character related to the study of the financial analysis of accounting statements of companies using what's commonly known as "financial ratios".…”
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