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

“…The firms were investigated with regard to: a) disclosure of the discount rate, b) BM&FBovespa corporate governance levels; and c) adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41). …”
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EFFECT OF MICRO CREDIT FINANCE ON WOMEN EMPOWERMENT IN CROSS RIVER STATE by Helen Walter Mboto, Takon Samuel Manyo, Nkamare Stephen Ekpo, Effiong Okon Asuquo

“… Micro credit finance is a source of financial services provided by micro finance institutions (MFIs), for entrepreneurs and small businesses.The Nigerian financial system has been characterized by systematic crises arising from inadequate capital base and poor governance, this has some side effect on poor people who are effectively being denied access to credit.The specific objective was to examine the effect of micro credit finance on women empowerment in Cross River State. …”
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INTERNALLY GENERATED REVENUE (IGR) AND CORRUPTION IN NIGERIA: A FOCUS ON TAXES AND RATES by OWENVBIUGIE VINCENT OVENSERI

“…This erosion of trust has far-reaching implications for governance and accountability in Nigeria, as citizens become increasingly disillusioned with their government’s ability to manage resources effectively. …”
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Innovative Approaches by Non-State Actors in Household Waste Management in Mrican Village: Challenges and Opportunities by Saputra Boni, Fajri Hidayatul, Renaldi Irvan, Pegi Andre Lofika, Halawa Historis Soterman, Syolendra Dwi Finna

“…The results of this study show that community-led waste management can be an innovation and a driver of neighborhood participation despite facing various obstacles, such as limited resources, community resistance, and weak collaboration with the local government. This study emphasizes the importance of the role of non-state actors in filling the void left by formal governance in waste management in residential areas. …”
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Do Ownership and Environment Affect Profits with the Role of the Independent Commissioners? by Muhammad Noval, Rimayanti Rimayanti, Malia Malia, Muhammad Syahid, Amina A.A Elzaanin, Aswini Arumugam

“…The results can encourage strategic decision-making related to ownership structure and corporate governance to achieve sustainability and profitability.   …”
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The Role of Knowledge Management and Dynamic Capabilities on Sustainable Competitive Advantage in Indonesian Private Higher Education by Elistia Elistia, Dedi Purwana, Karuniana Dianta Sebayang, Mohammad Sofwan Effendi, Corry Yohana

“…The findings of this research suggest that the establishment of a framework and the facilitation of knowledge integration among learning, research, and community service are crucial for effective knowledge management governance among students, universities, and society. …”
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INSTITUTIONAL DETERMINANTS OF NON-PERFORMING LOANS OF DEPOSIT MONEY BANKS IN SUB-SAHARAN AFRICA by Olusegun Opeyemi Oni, Henry Jonathan

“…The data was collated from the World Bank Governance Indicators, World Bank Development Indicators and Heritage Foundation Database for the period under study. …”
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Canadian Association of Gastroenterology Policy on the Application for, and Implementation of, Clinical Practice Guidelines by Harminder Singh, Grigorios I Leontiadis, Lawrence Hookey, Robert Enns, Lana Bistritz, Louis-Charles Rioux, Louise Hope, Paul Sinclair

“…An important mandate of the Canadian Association of Gastroenterology (CAG), as documented in the Association’s governance policies, is to optimize the care of patients with digestive disorders. …”
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From classical democracy to liberal democracy: Definitions, types and paradigms by Taheri Mohammed Hanif, Afrough Emad

“…Democracy, as a method and structure of governance, is still an unfinished project that requires rethinking and deep considerations. …”
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CONFLICT BETWEEN PASTORALISTS AND FARMERS IN NIGERIA AND ITS POTENTIALS FOR REGIONAL INSECURITY IN AFRICA by Angela Ajodo-Adebanjoko, Joy Ede Ukoje

“… Pastoralists and farmers clashes in different parts of Nigeria have been on the increase since the return to democratic governance in 1999. While it is recognised that both parties have been living peaceably for decades, several factors have affected this relationship and have made the onset of conflicts inevitable. …”
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Global mapping of epidemic risk assessment toolkits: A scoping review for COVID-19 and future epidemics preparedness implications. by Bach Xuan Tran, Bach Xuan Tran, Long Hoang Nguyen, Linh Phuong Doan, Tham Thi Nguyen, Giang Thu Vu, Hoa Thi Do, Huong Thi Le, Carl A Latkin, Cyrus S H Ho, Roger C M Ho

“…Components such as Governance and Legislation, Financing, Health Service Provision, and Human Resources are key domains in almost all toolkits. …”
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The role of Airbnb creating a “new”-old city centre: facts, problems and controversies in Porto by Pedro Chamusca, José Rio Fernandes, Luís Carvalho, Thiago Mendes

“…All over Europe local governments have been facing unbridled growth of the so-called sharing economy and developed different regulatory approaches: full prohibition; laissez-faire; and different sorts of limitations. …”
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Improving Urban Resilience through Green Infrastructure: An Integrated Approach for Connectivity Conservation in the Central City of Shenyang, China by Zhimin Liu, Chunliang Xiu, Chao Ye

“…Conserving the connectivity of GI is conducive to maintaining biodiversity and facilitating ecological processes, which contributes to promote urban resilience and implies that urban governance has made a conscious effort to prepare for uncertainties. …”
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The role of internal auditors in preventing financial fraud in the Republic of Serbia by Jeremić Nebojša, Jakovljević Nemanja

“…The importance of internal audit as a vital component of corporate governance and risk management was emphasized through a review of relevant literature and consideration of various activities of internal auditors and their role in preventing financial fraud. …”
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Principles in practice? A policy review of the IOC's environmental sustainability agenda by Alison Cain, Michael Callan

“…Key themes arising from the data are networks and knowledge transfer, leadership and influence, governance and accountability, and opportunities and obstacles. …”
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Robust identification method of website fingerprinting against disturbance by ZHANG Jingxi, LI Tengyao, TU Yukuan, LUO Xiangyang

“…It is essential in tracking users’ anonymous access behaviors and improving the anonymous traffic governance, especially on Tor network flows. However, many defense mechanisms emerged to disturb the distinctive traffic patterns, which results in website fingerprint identification failure. …”
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State and trends in the development of the microfinance market in Russia by S. N. Saifieva, I. V. Soklakova, A. V. Borshcheva, M. D. Ivanov

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Young Women’s Political Participation and Gender Depoliticization in Nigeria by Adeola Aderayo Adebajo, Owolola Oluwakemi Yusirat, Adebajo Olatomiwa Abraham, Adebajo Adesola Seun

“…Girl-child education needs prioritisation to develop potentials, particularly contribution in decision making process at all levels of governance, among others.…”
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Management of innovative development of urban areas by V. V. Merkulov, T. Yu. Shemyakina

“…Six key characteristics of the European approach to development of urban areas are selected - creative economy (smart economy), rational mobility (smart mobility), effective environmental management (smart environment), the educated population (smart people), a healthy lifestyle (smart living), the professional government (smart governance.) The status of «smart cities» is offered to be given to the cities of Russia after assessment on compliance to the accepted indicators of the Geneva Charter, the basic among other estimated indicator of territorial development it is necessary to accept the index of steady satisfaction of inhabitants of this territory.…”
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THE DISTINCTIVE CHARACTER IN THE MODERNIZATION OF ISLAMIC EDUCATION THROUGH CURRICULUM AND LEARNING MANAGEMENT by Sri Minarti, Firda Sibtur Rohimiya, Moh. Wardi

“…This article seeks to understand the form of curriculum and learning management in the context of modernizing the education and learning governance system in line with the times at Tarbiyatul Mu'allimien Al-Islamiyah (TMI) Al-Amien Prenduan. …”
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