Acknowledging the absence of up-to-date empirical data on the value retention, service life and annual use of chipping machinery, in 2017 the authors surveyed the records kept by 50 contractors offering biomass chipping services. The machine fleet and operations in this survey could be taken as representative for most of Europe, where the biomass sector is well established and is facing further...

Both auditors and credit rating agencies have been linked to financial scandals in recent history. In the early 2000’s, several of the “big five” accounting firms issued favorable audit opinions to public companies employing deceptive accounting practices. Some of these companies even committed outright fraud. Once the investing public caught wind of these accounting irregularities, it lost tru...

State-owned enterprise is an important and indispensable component of China's national economy. Transformation and innovation of accounting supervision mode of State-owned enterprises play a decisive role in building and improving China's modern enterprise system. China's current accounting supervision model of state-owned enterprises is continuously innovating. It’s theoretically and practical...

introduction: hospitals require a central monitoring and improve planning process in order to enhance patient care quality. regarding the current developments in health care systems, the question is which information system can support transformation of hospitals. this review article focuses on the capacity of enterprise resource planning (erp) systems for the transformation of hospitals. metho...