Results 71 to 80 of about 2,070,618 (314)

Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators

open access: yes, 2022
Environmental, social, and governance (ESG) frameworks and standards were introduced over two decades ago to provide stakeholders and the public with information regarding companies sustainability practices.
Serafin, Amanda
core   +1 more source

An analysis of the bursars’ accounts at Durham Cathedral Priory 1278- 1398 [PDF]

open access: yes, 2008
This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period ftom the first extant account (1278-9) to the end of the 14th century.
Alisdair Dobie, Dobie, A
core   +1 more source

Forecasting the Dialysis Burden in Japan: Validation‐Based Projections of Prevalence and Incidence Through 2050

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin   +2 more
wiley   +1 more source

The Governance of the ReFi Ecosystem: Integrity in Voluntary Carbon Markets as a Common Resource

open access: yesInternational Journal of the Commons
Addressing the shortcomings of the Voluntary Carbon Markets (VCMs), a nascent blockchain industry has disrupted this area with an ever-growing number of projects leveraging open-source, decentralised base-layer platforms (e.g.
Andres Diaz-Valdivia   +1 more
doaj   +1 more source

RISKS IN ACCOUNTING

open access: yesВестник Северо-Кавказского федерального университета, 2022
Various types of risks can generally be interconnected, the use of one risk leads to a change in the level of another risk or there is a need to apply additional types of risks.
Natalya Adintsova, Elena Zhuravleva
doaj  

TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

open access: yesСтатистика и экономика, 2016
The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit.
Aleksey F. Akhmetshin
doaj   +1 more source

Association Between Individualized Education for Kidney Replacement Therapy Modality Selection and Peritoneal Dialysis Initiation: A Cross‐Sectional Study

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction Peritoneal dialysis (PD) is an established home‐based kidney replacement therapy (KRT), but its uptake remains low in Japan. We evaluated whether individualized education in a dedicated outpatient clinic was associated with the initiation of PD.
Yasuko Ito   +7 more
wiley   +1 more source

THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT

open access: yesВестник университета, 2019
Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management.
A. Bodyko
doaj  

ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF DEVELOPMENT OF INTEGRATED ENVIRONMENTAL AND ECONOMIC POLICIES

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article considers the content and methodological aspects of development of environmental-economic accounting system from the standpoint of the system ofnational accounts, offered by the Department ofEconomic and Social Information and Policy Analysis
Elena Shelukhina
doaj  

Determinants of artificial intelligence use by accounting practitioners from the perspective of the technology readiness and acceptance model (TRAM) [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: The purpose of this paper is to assess the impact of dimensions of technology readiness (TR) on accounting office staffʼs intention to use artificial intelligence (AI), using the mediating factors of the technologyʼs perceived usefulness (PU ...
Jacek Adamek, Małgorzata Solarz
doaj   +1 more source

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