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Wojciech Sroka, Piotr Sulewski, Jaroslaw Mikolajczyk and Karol Król
This study aims to identify the success factors and main barriers and threats to developing peri-urban farms implementing various business models. For that purpose, a survey was conducted among a group of Polish farms located in the areas surrounding the...
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Keundug Park and Heung-Youl Youm
Recently, cross-border transfers using blockchain-based virtual assets (cryptocurrency) have been increasing. However, due to the anonymity of blockchain, there is a problem related to money laundering because the virtual asset service providers cannot i...
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Gregorio García López de la Osa,Ricardo Tendero Caballero
Pág. 44 - 50
The discussion of the protocol for drafting a Real Estate Due Diligence (REDD) and its definition has not received the attention in the scientific literature that it deserves, given its importance for thousands of transactions, which have a strong relati...
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Zvi Schreiber
Blockchains such as the bitcoin blockchain depend on reaching a global consensus on the distributed ledger; therefore, they suffer from well-known scalability problems. This paper proposes an algorithm that avoids double-spending in the short term with j...
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Nicholas Riedel-Lyngskær, Djaber Berrian, Daniel Alvarez Mira, Alexander Aguilar Protti, Peter Behrensdorff Poulsen, Joris Libal and Jan Vedde
This work can assist photovoltaic (PV) project developers and financiers with bankability assessments and due diligence of PV simulation software. In addition, the real-world bifacial gains presented here can inform PV developers? expectations in pre-con...
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Pág. 35 - 72
Corporate accruals create a negative impression of management and financial reporting quality. Financial statements (FS) are frequently analyzed using analytical procedures to evaluate operating performance, assets, and liabilities. The objectives of thi...
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Andrea Perin, Dr.
Pág. 3 - 28
En la primera parte de este artículo se retoma el debate sobre la responsabilidad penal por mala práctica médica imprudente ante la progresiva estandarización de las prácticas clínicas. Su consideración crítica permite configurar un paradigma de imputaci...
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Adnan Patel
AbstractThe effectiveness of due diligence (DD) processes, and whether they contribute to merger and acquisition (M&A) success or failure, is an ongoing debate in auditing and assurance research. This article contributes to the debate by examining tradit...
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Joel Barker, Chadrick Frederick
The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the i...
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Maria Lindholm, Erica E.F. Ballantyne
Pág. 66 - 78
This paper presents the findings from a Delphi study that has investigated the feasibility of local authorities adopting an updated transport planning process that incorporates the concept of due diligence. The Delphi panel consisted of twenty experts re...
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