Results 91 to 100 of about 2,070,618 (314)

Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach

open access: yes, 2023
This study explores the evolution of accounting research by utilizing an unsupervised machine learning approach. We aim to identify the latent topics of accounting from the 1980s up to 2018, the dynamics and emerging topics of accounting research, and ...
June Cao   +10 more
core   +1 more source

ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE

open access: yesEconomic Review, 2011
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice ...
Nino Serdarević
doaj  

ChatGPT in accounting – a systematic literature review [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: The purpose of the paper is to determine the possibilities of using ChatGPT in accounting and to identify the benefits and risks involved.Methodology/approach: A systematic literature review of 17 of the 137 articles from the EBSCO, Web of ...
Edyta Łazarowicz, Anna Wachowicz
doaj   +1 more source

Rab14 regulates the transport of human papillomavirus to the trans‐Golgi network for infectious cell entry

open access: yesFEBS Letters, EarlyView.
This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley   +1 more source

Federal Accounting Standards Advisory Board: Amendments To Accounting Standards For Direct Loans and Loan Guarantees: Statement of Federal Financial Accounting Standards No. 18 [PDF]

open access: yes, 2000
Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS).
United States. General Accounting Office.
core  

New accounts : Towards a reframing of social accounting [PDF]

open access: yes, 2014
This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial ...
Malpas, Jeff   +2 more
core   +1 more source

The virtue theory in teaching accounting ethics – methods, techniques, and benefits [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: The article aims to present methods and techniques of teaching ethics in accounting using virtue theory. It also demonstrates the usefulness of this theory in developing modern ethics curricula, as well as the benefits for students educated in ...
Małgorzata Czerny
doaj   +1 more source

From mice to humans—divergent strategies for intestinal homeostasis and regeneration

open access: yesFEBS Letters, EarlyView.
Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa   +2 more
wiley   +1 more source

The changing roles and skills gap in the accounting profession: an examination of practitioners in their first year of experience as a potential resource

open access: yes, 2009
The expansive roles of the accounting profession have presented a skills-gap problem in meeting the demand for suitably skilled practitioners. This study examines firstyear practitioners as a potential resource.
Sin, Hsiu, Wang, Zijian
core  

Accounting for killing: Accountability for death

open access: yesAccounting History, 2012
Accounting and the conscious secretive killing of humans are rarely concurrently examined in the contemporary and historical literature. Based on examinations of a rare and formerly highly secretive surviving written record found in the Venice State Archive, and other surviving primary records, as well as secondary sources, this novel study outlines ...
SARGIACOMO, MASSIMO   +2 more
openaire   +4 more sources

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