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Voicu D. Dragomir
The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calc...
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Mikhail Vyacheslavovich Zharikov
The article is time relevant, since a number of countries, such as China and Russia, started pilot testing their digital currencies in 2020, due to the necessity of contactless means of payment during the coronavirus pandemic. The purpose of this researc...
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Chronis Kapalidis, Stavros Karamperidis, Tim Watson and Georgios Koligiannis
The maritime sector is a vital component of the global economy. Its international nature supersedes state boundaries and any disruption in its operations could have consequent and collateral global effects, affecting the socio-economic wellbeing of regio...
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Vincent O?Connell, Naser AbuGhazaleh, Yasean Tahat and Garvan Whelan
This paper explores the interrelationship between R&D investment, financial leverage, and a firm?s R&D innovation success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated w...
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Melih Sefa Yavuz,Gözde Bozkurt,Semra Boga
Pág. 36 - 45
Many investors include cryptocurrencies as potential investment tools in their portfolios. Previous studies have mostly analyzed Bitcoin regarding its hedge and safe haven features. Although the cryptocurrency market has expanded far beyond Bitcoin, few ...
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Bianca Goia, Tudor Cioara and Ionut Anghel
Virtual power plants (VPPs) are promising solutions to address the decarbonization and energy efficiency goals in the smart energy grid. They assume the coordination of local energy resources such as energy generation, storage, and consumption. They are ...
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Ljiljana Stojanovic, Thomas Usländer, Friedrich Volz, Christian Weißenbacher, Jens Müller, Michael Jacoby and Tino Bischoff
The concept of digital twins (DT) has already been discussed some decades ago. Digital representations of physical assets are key components in industrial applications as they are the basis for decision making. What is new is the conceptual approach to c...
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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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Monika Kuffer, Jon Wang, Dana R. Thomson, Stefanos Georganos, Angela Abascal, Maxwell Owusu and Sabine Vanhuysse
Routine and accurate data on deprivation are needed for urban planning and decision support at various scales (i.e., from community to international). However, analyzing information requirements of diverse users on urban deprivation, we found that data a...
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