Pricing the Audit Risk of Innovation: Intangibles and Patents by Daqun Zhang, Donald R. Deis, Hsiao-Tang Hsu

“…We present compelling evidence that, on average, research and development (R&D) knowledge capital is associated with higher audit fees. …”
Get full text

Geochemical associations of gold mineralization at Okzhetpes ore field by Khaidarov Zokir, Mirusmanov Mirvasid, Tangirov Abdimutal, Sodikov Sadirkhon

“…These calculations were based on the comprehensive results of assay and spectral analyses for 12 chemical elements of 291 samples from ore zone No. 2 and 500 samples from ore zones No. 3 and No. 5. …”
Get full text

Analysis of Aperture-based Complexity Metrics and Their Effect on Patient-specific Quality Assurance in Intensity-modulated Radiation Therapy Planning by Dinesh Kumar Saroj, Suresh Yadav, Neetu Paliwal, Ravindra Bhagwat Shende, Gaurav Gupta

“…Results: Passing plans had an average GPR of 98.64 ± 1.33%, compared to 92.17 ± 2.35% for failing plans. …”
Get full text

The impact of local government debt governance on carbon emissions: evidence from Chinese cities by Yan Zhang, Jun Kong

“…The 2015 Local Government Debt Governance (LGDG) is employed as an exogenous policy shock to examine the impact of LGDG on carbon emissions through the intensity difference-in-difference method (IDID).ResultsResearch findings indicate that after implementing LGDG policies, each city in the treatment group achieved an average reduction in carbon emissions of 1.1851 tonnes per capita compared to the control group. …”
Get full text

Analysis of the labour market in the tourism sector in Poland in statistical terms before, during and after the Covid 19 pandemic by Parzych Krzysztof

“…In order to assess the statistical differences in the basic indicators and measures of the labor market in tourism services, the basic measures of variability of statistical data (mean average, standard deviation and coefficient of variation), Ward's cluster analysis and variability charts were used. …”
Get full text

Market of the Russian avant-garde painting: investment potential and characteristics of auctioning by D. L. Morozova

“…For these purposes, statistical analysis and visualisation are used, an econometric model is built using censored Heckman regression (Tobit-2). The average yield of M.Z. Chagall’s oil painting has been calculated in the article with the method of repeat sales. …”
Get full text

Inhalable ciprofloxacin/polymyxin B dry powders in respiratory infection therapy by Zhengqi Xu, Hriday Bera, Hengzhuang Wang, Junwei Wang, Dongmei Cun, Yu Feng, Mingshi Yang

“…CIP nanosuspensions with an average particle diameter of 435.9 ± 9.3 nm were initially obtained using the wet-milling protocol and subsequently co-spray dried with PMB solutions to yield inhalable dry powders. …”
Get full text

Development of Polish Speech Test Signal and its Comparison with International Speech Test Signal by Dorota HABASIŃSKA, Ewa Barbara SKRODZKA, Edyta BOGUSZ-WITCZAK

“…PSTS’s sound pressure levels in 1/3-octave bands resemble the shape of the Polish long-term average female speech spectrum, having distinctive maxima at 3–4 and 8–10 kHz which ISTS lacks. …”
Get full text

Changes in Qualitative and Quantitative Traits of Anatolian Chestnuts (Castanea sativa Mill.) Fruit Due to Balanced Macro Fertilization by Serdar TOPRAK, Özgür ATEŞ, Gülser YALÇIN, Kadriye TAŞPINAR

“…The fertilizer doses were applied by mixing to 30 cm depth of tree canopy soil in April. According to analyses of collected, nitrogen, phosphorus, and potassium affected fruit yield by 30, 31, and 27%, respectively. …”

Test and Analysis for Shearing Behavior of Circular CFST Columns by Hiroyuki Nakahara, Kazuhiro Uchida, Yuto Yanai

“…The shearing capacities were estimated as an average of 12% errors using 3D-FEM analysis.…”
Get full text

Soil physical properties and yield of soybean and corn grown with wastewater by Alexsandro C. dos S. Almeida, Higor H. O. Santos, Dhiego P. Bortolo, Elaine R. P. Lourente, Jorge W. Cortez, Fabricio C. de Oliveira

“…Soil samplings and soil physical analyses were performed before soybean cultivation and after corn harvest. …”
Get full text

Online Banking in Italy. “Widiba Bank” Case Study, PESTLE and DEA Analysis by Alessio Faccia, Luigi Pio Leonardo Cavaliere

“…The paper then confirmed the analyses by comparing the last 5 years’ performances (measured by the ROE ratio and Deposits Growth as Inputs, and Assets Growth as an Output) of the Italian Online Banking industry (average of the years 2016-2019). …”
Get full text

The mediating role of sleep quality between pre-sleep portable media device use and nursing performance by Peghah Salimi Pormehr, Mahnaz Saremi, Soheila Khodakarim, Hojat Rahmani

“…Correlation analyses and structural equation modeling were conducted. …”
Get full text

A review on the role of algae-nanoparticles as a sustainable agricultural strategy to improve resilience against abiotic stresses in leguminous crops by Phetole Mangena

“…Recent literature reported average increases in morphological attributes (69.09 % and 64.91 %), antioxidant activity (81 % and 52 %) and chlorophyll content (73 % and 68 %) following soil and foliar applications of algal-NPs. …”
Get full text

QUANTIFICATION OF THE POLLUTION GENERATED BY THE LEACHATE OF THE MOHAMMEDIA-BENSLIMANE LANDFILL by Zineb Hamri, Latifa Mouhir, Salah Souabi

“…This will then allow us to think about the technique that can be used to reduce pollution. The average leachate production is 146.84 m3 per day, the physico-chemical analyses carried out have shown high concentrations for chlorides, ammoniums, COD and BOD5 respectively of 6957.65, 4203.2, 37267.5 and 19000 mg∙L-1. …”
Get full text

Enhancing Power Distribution Efficiency in Central Kalimantan through Renewable Energy Integration and Grid Optimization by Iqbal Asad Kutsuro, Faiz Husnayain

“…Time domain and load flow analyses are used to assess system reliability and measure hourly energy losses across diesel, solar, and hybrid scenarios. …”
Get full text

The Mental Health Status of College Students in Bangladesh and Associated Factors by Md. Sanaul H. Mondal

“…Results: A total of 125 students participated in this study, of whom 35 (28%) were female and 90 (72%) were male. The average age of the respondents was 18.31 years (SD = 1.27). …”
Get full text

SISTEM SYARAF MANUSIA DALAM TUTORIAL CBI: USAHA MENINGKATKAN KETERAMPILAN GENERIK SAINS by Asep Mulyani

“…The obtained data were then submitted to statistical analyses such as </span><em><span style="font-size: medium;">Mann-Whytney U Test</span></em><span style="font-size: medium;">. …”
Get full text

Dental wear in non-adults of Late Bronze Age pastoralists from Middle Volga and Southern Ural regions by Karapetian M.K.

“…This study analyses dental wear of children and adolescents from the Late Bronze Age kurgans of the Middle Volga and Southern Ural regions (N = 97). …”
Get full text

Automated identification of sedimentary structures in core images using object detection algorithms. by Ammar J Abdlmutalib, Korhan Ayranci, Umair Bin Waheed, Hamad D Alhajri, James A MacEachern, Mohammed N Al-Khabbaz

“…Manual interpretation of sedimentary structures in core-based analyses is critical for understanding subsurface geology but remains time-intensive, expert-dependent, and susceptible to bias. …”
Get full text