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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Shih-Hsien Hsu, Fu-Ming Tzu, Yi-Dong Chen and Chun-Wei Huang
This paper addresses the growing concern over air pollutant emissions (NOx, SOx, PM, CO2) from ocean-going vessels in harbor areas and the role of Onshore Power Supply (OPS) systems in mitigating these emissions during vessel berthing. However, the slow ...
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Hyung-Gon Lee, Ok-Hwan Yu, Sang-Lyeol Kim, Jung-Hoon Kang and Kyoung-Soon Shin
Global ecological concern regarding the transfer of fouling organisms to ship hulls is increasing. This study investigated the species composition, dominant species, distribution patterns, community structure, and life-cycle differences of hull-fouling m...
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Gregorio Rosario Michel, María Ester Gonzalez-Campos, Fernando Manzano Aybar and Joep Crompvoets
The Dominican Republic (DR) is a small island developing state (SIDS) highly exposed to disaster-risk phenomena, such as earthquakes, hurricanes, etc. The Spatial Data Infrastructure (SDI) enables coordination and sharing of spatial information and servi...
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Tianyu Bai, Song Fu and Qing Yang
With the wider adoption of edge computing services, intelligent edge devices, and high-speed V2X communication, compute-intensive tasks for autonomous vehicles, such as object detection using camera, LiDAR, and/or radar data, can be partially offloaded t...
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Christiaan Lamprecht,Hendrik A. van Wyk
AbstractOrientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to enter liquidation or to cea...
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Myeong-Ho Song, Taek-Kun Nam and Jae-ung Lee
The reliability of propulsion shafting systems is a major concern for ocean-going vessels because mid-ocean repairs can be time-consuming and spare parts must be available. To address this concern, vibration modeling and experimental measurements were co...
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Taslima Akther and Fengju Xu
This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders? confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order mode...
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Zhihuan Wang, Mengyuan Yao, Chenguang Meng and Christophe Claramunt
Preventing and controlling the risk of importing the coronavirus disease (COVID-19) has rapidly become a major concern. In addition to air freight, ocean-going ships play a non-negligible role in spreading COVID-19 due to frequent visits to countries wit...
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I Wayan SUARTINA, Anak Agung Ngurah Gede SADIARTHA
Pág. 249 - 264
Employee Performance is a particular concern for all companies because the achievement of company goals and objectives are dependent on the performance of HR in it. In carrying out the activities of the company Human Resources are influenced by many fact...
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