that select Big 4 auditors are firms that have higher reporting quality. As a result, without auditor factors, these firms innate fewer mistakes that require audit adjustments. For auditor factor

withdrawal and consumption requirements. According to NREL, dish-type Stirling CSP plants have extremely low water consumption factors of 5 gal/MWh, while CSP technologies using a cooling tower at the upper

Hinoki wood products; for instance, chopsticks, shoe rack, dish, etc. In order to reach the target group as much as possible, Hinoki Wood has planned for the distribution via online, offline and its