A study of positive accounting practice by Hisar Pangaribuan, Jenny Sihombing, Wing Wahyu Winarno, Denok Sunarsi

“…This study is confirmatory descriptive research, data obtained from the annual reports of banking companies on the Indonesia Stock Exchange. This study constructs a research model using four variables: accounting conservatism, managerial ownership, debt covenants, and political costs. …”
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Bank Valuation and Its Connections with the Subprime Mortgage Crisis and Basel II Capital Accord by C. H. Fouche, J. Mukuddem-Petersen, M. A. Petersen, M. C. Senosi

“…Profit is a major indicator of financial crises for households, companies, and financial institutions. An SMC-related example of this is the U.S. bank, Wachovia Corp., which reported major losses in the first quarter of 2007 and eventually was bought by Citigroup in September 2008. …”
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Quantifying the degree of change in supply chain determinants and resilience during the 2014–2015 economic crisis and the COVID-19 pandemic: placing emphasis by R. S. Rogulin

“…The hypothesis of the study was that the digitisation of culture in companies will become an important tool for optimising the internal and external environment in supply chain management, considering the needs of business, shareholders and society. …”
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Implementation of TQM and the Integration of BIM in the Construction Management Sector in Saudi Arabia by Mohammad Abazid, Hüseyin Gökçekuş, Tahir Çelik

“…The results of the study were obtained through utilization of a descriptive analytical approach, where 300 questionnaires were distributed to engineering firms and companies with a response rate of 200 questionnaires, hence achieving the study sample for this research. …”
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Ingestible Wireless Capsule Technology: A Review of Development and Future Indication by M. R. Basar, F. Malek, Khairudi M. Juni, M. Shaharom Idris, M. Iskandar M. Saleh

“…Since the development of this technology, several companies have made remarkable improvements in their clinical products, but there are still some limitations that relate to the use of conventional wired endoscopy. …”
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The Effects of Climate Change in the Insurance Sector: A Case of Turkey by Tuğçe Torusdağ, Mustafa Tepeci, İsmail Metin

“…The insurance sector is the most affected by the consequences of climate change. Insurance companies need to give importance to research, understanding, risk analysis and management in order to reduce the cost they’ve to bear in case of damage. …”
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Identification and Simultaneous Determination of the Main Toxical Pyrrolizidine Alkaloids in a Compound Prescription of Traditional Chinese Medicine: Qianbai Biyan Tablet by Mengting Yang, Daopeng Tan, Anjing Lu, Lin Qin, Changhong Wang, Hua Ling, Yanliu Lu, Yuqi He

“…PA contents in QTs varied in different companies and different batches. Adonifoline existed only in Senecio scandens, and senecionine was detected in all eight Senecio plants investigated in the present study. …”
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INNOVATIVE BEHAVIOR AND EMPLOYEE JOB SATISFACTION IN TELECOMMUNICATIONS SECTOR by Anes Hrnjić, Amila Pilav-Velić, Irma Đidelija, Hatidža Jahić

“…The telecommunications sector is a major segment of the services industry and companies´  organizational behavior in terms of innovation is determined by various factors whose number, direction and intensity are not yet clearly defined. …”
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COVID-19 vaccination: challenges in the pediatric population by Alice Nicoleta Azoicai, Ingrith Miron, Ancuta Lupu, Monica Mihaela Alexoae, Iuliana Magdalena Starcea, Mirabela Alecsa, Vasile Valeriu Lupu, Ciprian Danielescu, Alin Horatiu Nedelcu, Delia Lidia Salaru, Felicia Dragan, Ileana Ioniuc

“…In response, several pharmaceutical companies rapidly leveraged their resources to develop vaccines within a very short period of time, leading to the introduction of new, improved, and combination vaccines for community-wide immunization. …”
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The Impact of Corporate Governance and Dividend Policy on Firm Value in Indonesian Non-Financial Firms by Herfiana Astrilia, Iwan Kusmayadi

“… Purpose: This research examines the impact of good corporate governance (GCG) and dividend policy on the firm value of non-financial companies listed on the Indonesian Stock Exchange (IDX). …”
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Safer interaction with IVAs: The impact of privacy literacy training on competent use of intelligent voice assistants by André Markus, Maximilian Baumann, Jan Pfister, Astrid Carolus, Andreas Hotho, Carolin Wienrich

“…For example, Training Module 1 increases subjective privacy literacy, raises specific concerns about IVA companies, and fosters the intention to engage more reflectively with IVAs. …”
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China’s electric vehicles manufacturers’ expansion in the EU: patterns, barriers, and prospects by Аntonina A. Gomulina, Ilya A. Gorshkov

“…The report examines the current situation regarding Chinese electric vehicle manufacturers entering the European market, including both investment and non-investment strategies used by these companies to expand abroad. The study identifies key partners from European countries who have facilitated the import of electric vehicles from China in recent years and summarizes the experience of direct investments by Chinese manufacturers and component suppliers in the European market. …”
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Baisse des taux de profit et d’intérêt en France by Patrick Castex

“…This decline, multiplied by the reduction of the apparent capital productivity, made the returns on capital fall. To restore them, companies indeed increased their investments: the rise of the organic composition of the capital, accelerated by the speculative rise of the market values of assets, produced a suraccumulation. …”
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Transition to Circular Economy and Management of Public Services of General Economic Interest by Sandra Antoniazzi

“…Academic contribution to the field and originality/significance/value: The paper adds to existing research focusing mainly on legal studies of the wider consequences for national utility policy and companies’ business plans, the role of local public authorities having direct powers that need reforms, and the position of consumers. …”
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Does financial asset allocation term structure affect audit fees? Evidence from China. by Chuan Zhang, Hongdi Nie

“…This study examines the impact of the financial asset allocation term structure on audit fees using a sample of Chinese A-share listed companies from 2009 to 2019. It also investigates the mediating role of financial risk and the moderating role of independent director characteristics. …”
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Adolescents’ advertising literacy and body self-perception in the face of influencer marketing by Beatriz Feijoo, Charo Sádaba

“…The discussion here is relevant for companies that include influencers in their marketing strategies, families, educators and public administrations. …”
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Evolutionary Game Model of Civil Aviation and High-Speed Rail Interaction Strategies Based on the Passenger Ticket and Carbon Trading Prices by Bo Sun, Zehui Xu, Ming Wei

“…The additional revenue is shown to be the key influencing factor, mainly controlling the strategic decisions of airport and high-speed rail companies. Besides, the final strategy was strongly influenced by the alteration of PTPs and CTPs: higher PTPs promoted civil aviation and high-speed rail collaboration, while increased CTPs forced their competing behavior. …”
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The Role of Perceived Value and Satisfaction in Shaping Customer Citizenship Behavior: Evidence from Turkey by Mehmet Ozan Karahan

“… Tourism and hospitality companies are now providing more opportunities for collaborative production and value utilization. …”
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Anamnèse, dianoématique et le telos de la philosophie. Sur la pratique de l’histoire de la philosophie par Frédéric Fruteau de Laclos by Dimitrios Rozakis

“…Cette méthode met en cause la hiérarchisation des doctrines philosophiques courante dans la pratique et l’enseignement de l’histoire de la philosophie. …”
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How does the water flow? And does data follow it? by Henrik Dissing

“…In consultation with the Danish Geological Survey (GEUS), the Danish municipalities association (KL), and the Danish Environmental Protection Agency as well as the private companies WatsonC, DRYP, and WSP, Denmark's Environmental Portal (DMP) has developed an IT system for water levels, water flow and groundwater level measurements. …”
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