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Ying Zhao, Huige Sun, Jingrui Tang, Ying Li, Zhihao Sun, Zhe Tao, Liang Guo and Sheng Chang
Surface water is a vital resource for human survival. However, economic and social development has resulted in significant pollutants from human activities, causing environmental pollution in watersheds. This pollution has had a profound impact on the su...
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Keyao Chen, Guizhi Wang, Lingyan Wu, Jibo Chen, Shuai Yuan, Qi Liu and Xiaodong Liu
At present particulate matter (PM2.5) pollution represents a serious threat to the public health and the national economic system in China. This paper optimizes the whitening coefficient in a grey Markov model by a genetic algorithm, predicts the concent...
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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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Eva Angela Cruz Silbeto, Dra.C., José Carlos del Toro Ríos, Dr.C.
Pág. 28 - 43
El trabajo que se presenta tiene como propósito mostrar las bases metodológicas para la implementación del Sistema de Contabilidad Gubernamental del Sector Gobierno a nivel provincial, como continuidad de los estudios de este sistema, dada la necesidad d...
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Amneh Alkordi,Munther Al-Nimer,Mouhammad Dabaghia
Pág. 608 - 619
This study aims to examine the impact of ownership structure on the level of accounting conservatism in Jordan by using a sample of 99 manufacturing and financial companies listed on the Amman Stock Exchange between 2005 and 2013. On one hand, ownership ...
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Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
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Eva Angela Cruz Silbeto, Dra.C., José Carlos del Toro Ríos, Dr.C.
Pág. 19 - 30
El trabajo da continuidad a los estudios sobre el Sistema de Contabilidad Gubernamental, y tiene como propósito establecer las bases de registro, flujos y momentos de las finanzas públicas en el sector gobierno a nivel provincial; así como, las reglas co...
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Suresh Inakollu, Randy Morin and Ryan Keefe
Detailed carbon footprinting assignments have been on the rise in more and more major manufacturing industries. The main strength of carbon footprinting is to make product manufacturers aware of carbon emissions and understand its meaning due to perceive...
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Arfaoui Mongi,Haj Ali Dhouha
Pág. 252 - 270
The present paper studies stock-commodity markets linkage using var-garch approach for the period spanning from January 3, 2000 to March 12, 2014. The analysis has been performed through three competing specifications; the var-ccc-garch, the var-bekk-gar...
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Weikang Zhang, Xinhong Fu, Jing Lu, Lin Zhang, Kwamega Michael, Guoqiang Liu, Fan Yang and Yuying Liu
Pág. 1 - 22
To better understand farmers? refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmenta...
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