Effects of provision on non-audit services on audit lag : test of the knowledge spillover hypothesis. by Low, Jeremy Peng Mun., Lew, Zining., Tse, Man Yee.

“…Our sample comprises 5,495 companies listed on the major stock exchanges in the United States spanning 2000 to 2003 and is the largest sample study on knowledge spillover or audit lag. …”
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BIM : interoperability issues between BIM authoring software and structural analysis software (RC) by Low, Khai Jer

“…This is an era of digitalisation, software usage is ubiquitous across all industry, including the Built Environment industry, spanning from concept development, design, construction, operations till demolition of the building. …”
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Revisiting values in evaluation: exploring the role of values in shaping evaluation practices and their influences on decision-making within English higher education providers by Kelly, Catherine

“…The results of semi-structured interviews with 17 staff members spanning the organisational hierarchy of three diverse English HE providers highlight conflicts between staff values, job roles and responsibilities and espoused organisational values, and how they can influence symbolic and legitimising evaluation practices. …”
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Prehistoric human migration between Sundaland and South Asia was driven by sea-level rise by Kim, Hie Lim, Li, Tanghua, Kalsi, Namrata, Nguyen, Hung Tran The, Shaw, Timothy Adam, Ang, Khai C., Cheng, Keith C., Ratan, Aakrosh, Peltier, W. Richard, Samanta, Dhrubajyoti, Pratapneni, Mahesh, Schuster, Stephan Christoph, Horton, Benjamin Peter

“…Here, we create a paleogeographic map, focusing on sea-level changes during the period spanning the LGM to the present-day and infer the human population history in Southeast and South Asia using 763 high-coverage whole-genome sequencing datasets from 59 ethnic groups. …”
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Robust Transceiver Design Based on Interference Alignment for Multi-User Multi-Cell MIMO Networks With Channel Uncertainty by Xie, Xianzhong, Yang, Helin, Vasilakos, Athanasios V.

“…Then, for the outer beamformer design, we develop an efficient conjugate gradient Grassmann manifold subspace tracking algorithm to minimize the distances between the subspace spanned by interference and the interference subspace in the time-varying channel. …”
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The Japanese economy in crises : a time series segmentation study by Cheong, Siew Ann, Fornia, Robert Paulo, Lee, Gladys Hui Ting, Kok, Jun Liang, Yim, Woei Shyr, Xu, Danny Yuan, Zhang, Yiting

“…We constructed the minimum spanning trees (MSTs) to visualize the Pearson cross correlations between Japanese industries over five macroeconomic periods: (i) 1997–1999 (Asian Financial Crisis), (ii) 2000–2002 (Technology Bubble Crisis), (iii) 2003–2006 (economic growth), (iv) 2007–2008 (Subprime Crisis), and (v) 2008–2010 (Lehman Brothers Crisis). …”
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Measuring spatial ability: analysis of spatial ability test for Gulf State students using item response theory by Ajmi, Mohammed Al, Mustakim, Siti Salina, Roslan, Samsilah, Almehrizi, Rashid

“…The item difficulty parameters ranged from -1.541 to 1.735, discrimination parameters spanned from 0.419 to 5.252, and guessing parameters varied between 0.00 and 0.346. …”
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A proposed framework of research on the influencing factors of burnout-based on the perspective of individual work scenarios by Lu, Guangguo, Kanjanapathy, Malini, Mohamed Saat, Maisarah

“…Job burnout is a pervasive issue that spans all sectors, exerting profound impacts on individuals, teams, organizations, and societies. …”
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All you need is rotation: Construction of developable strips by Maekawa, Takashi, Scholz, Felix

“…This enables the potential of the proposed method to be used for a wide range of practical applications, spanning fields such as architectural design, industrial design, and papercraft modeling. …”
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Towards sustainable campuses: a case study of an international school in Singapore by Mohamed Nabil Bin Mohamed Yazeed

“…The campus’s sustainability initiatives, spanning buildings, energy, food systems, procurement and transportation, will also be analysed in the context of best practices in buildings and campuses worldwide. …”
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How do you predict your future movement and locations? by Ko, Zhan Hong

“…The data collection process spanned over a total duration of two and a half months from the 1st of January to the 15th of March. …”
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The other side of the Elbe River: interventions in art, modernity, and coloniality in Poland by Michalska, DJ

“…<p>The artistic practices of Zofia Stryjeńska (1891-1976), Władysław Hasior, (1928-1999), Teresa Murak (1949-) and Roman Stańczak (1969-) all bear testimony – in their own distinct ways – to the ‘shock of the new’, the massive rupture brought by modernisation and capitalism in twentieth-century Poland. Spanning the interwar period to the post-communist era, their works register, mediate and work through the lived experiences of a constantly changing (semi)periphery, marked by visions and plans of accelerated progress, technological advancement, and triumphant sovereignty. …”

Preserving Mojiang Hani hand weaving techniques: understanding complexity for culture and sustainable development by Mingquan, Liu, Yahaya, Siti Rohaya, Chunli, Guo, Yan, Huang

“…Mojiang, located in the southern region of Yunnan Province, China, serves as the historical abode of the industrious and intellectually rich Hani community, boasting a heritage spanning thousands of years. The traditional costumes of the Mojiang Hani people stand as integral bearers of their national culture, adorned with intricately handwoven elements. …”
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A radio frequency tagging continuous-wave optical spectrometer with megahertz refreshing rate by Ren, Xiaojing, Hsieh, Chao-Mao, Malik, Mohammad O. A., Su, Joshua Weiming, Liu, Quan

“…Optical spectrometers capable of fast spectral measurements are useful in many fields spanning from industrial manufacturing to scientific research. …”
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Long term surface deformation of Soufrière Hills volcano, Montserrat from GPS geodesy : inferences from simple elastic inverse models by Herd, Richard A., Strutt, Michael H., Ryan, Graham., Widiwijayanti, Christina., Voight, Barry., Mattioli, Glen.

“…Campaign and continuous GPS geodetic measurements on Soufrière Hills Volcano, Montserrat are reported from 1995 to 2009, spanning three dome growth and repose episodes. Uniform elastic half-space inversions were used to examine how crustal pressure sources evolved by inverting subsets of all available 3D site data for any given episode using a single Mogi-source. …”
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Tax Incentives, Common Institutional Ownership, and Corporate ESG Performance by Huang, Chengjie, Zhou, Hang, Wan Ahmad, Wan Norhayati, Saad, Ram Al Jaffri, Zhang, Xinrui

“…Drawing upon panel data spanning from 2010 to 2021 at the level of China's A-share listed companies and grounded in the context of accelerated depreciation policy for fixed assets, this study commitment to both identify and empirically test the presence of a significant positive correlation between tax incentives and corporate ESG performance. …”
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Advanced active noise control headphone: algorithm and implementation by Shen, Xiaoyi

“…When an unexpected interference occurs in the environment not picked up by the reference microphone, the noise reduction capability of wireless feedforward ANC degrades dramatically. …”
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EITPose: Wearable and Practical Electrical Impedance Tomography for Continuous Hand Pose Estimation by Kyu, Alexander, Mao, Hongyu, Zhu, Junyi, Goel, Mayank, Ahuja, Karan

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Crowd estimation in images by Pui, Chin See

“…Crowd counting technologies, have in recent times, seen an upsurge in popularity due to the wide range of practical applications they offer, spanning from safety monitoring to disaster management, and public space design, among others. …”
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Housing price prediction using convolutional transformer by Ma, Weilun

“…The initial 80% of the dataset, spanning from 2005 to 2009, is designated for model training. …”
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