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Judicial Accounting Expertise – Attribute of the Accounting Profession

open access: yesCECCAR Business Review, 2022
As science is constantly evolving, the professional must follow this evolution to learn new concepts and tools that are used on the market. Currently, one of the most relevant tools is technology, aiming to optimize work in an agile and practical way ...
Felicia-Elena SUCCURRO (ZAGREAN)
doaj   +2 more sources

History of Accounting Expertise – At the Profession’s Centenary [PDF]

open access: yesCECCAR Business Review, 2022
The accounting expertise represents one of the core missions of the accounting expert, its scope of achievement focusing on the economic and financial activity of an entity.
Anca Alexandra PANTAZI   +1 more
doaj   +2 more sources

Case Studies Regarding Accounting Expertise in Commercial Conflicts [PDF]

open access: yesCECCAR Business Review, 2020
The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the ...
Sergiu-Bogdan CONSTANTIN
doaj   +2 more sources

Case Studies Regarding Accounting Expertise in Criminal Cases (II) [PDF]

open access: yesCECCAR Business Review, 2020
The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the ...
Sergiu-Bogdan CONSTANTIN
doaj   +4 more sources

PROBLEMS FOR THE ACCOUNTING OF POLITICAL PARTIES IN KNOWLEDGE SOCIETY [PDF]

open access: yesChallenges of the Knowledge Society, 2012
The society needs good reports from the accounting of political parties. The public power, including the Government, depends on the kind of financing of political parties. The improvement of the control of resources used by the parties accounting is very
AURELIAN VIRGIL BALUTA
doaj   +2 more sources

Characteristics of the Audit Committee on Delay in Audit Reporting

open access: yesJurnal Pamator, 2023
The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
doaj   +1 more source

Medication Errors Associated with Beta-Lactam Antibiotics: Analysis of Russian Spontaneous Reporting Database

open access: yesАнтибиотики и Химиотерапия, 2020
The authors conducted a retrospective analysis of Russian database of spontaneous reports (SRs) for the period from 01.01.2012 to 01.08.2014. They analyzed 3608 SRs concerning adverse drug reactions associated with beta-lactam antibiotics to identify ...
A. V. Kuzmina   +3 more
doaj   +1 more source

Effect of the type and method of additives on the productivity of mushrooms grown in industrial conditions [PDF]

open access: yesBIO Web of Conferences, 2021
The paper summarizes and analyzes the results of practical studies on the cultivation of Agaricus bisporus champignon mushrooms on a synthetic substrate with the introduction of organic additives into it – food and processing wastes: brewing waste ...
Alexandrova Ekaterina G.   +1 more
doaj   +1 more source

WATER COLLECTION, TREATMENT AND SUPPLY AS AN ESSENTIAL SERVICE AND ENGINE FOR SUSTAINABLE AND RESILIENT DEVELOPMENT IN POST PANDEMIC PERIOD. ECONOMIC PERFORMANCE V. SOCIAL RESPONSIBILITY [PDF]

open access: yesChallenges of the Knowledge Society, 2022
Communities are becoming active partners in economic development, and increasing the quality of life is the main expectation of locals. Water supply is essential for any activity, in the business environment or at the household level.
Maria-Zenovia GRIGORE, Răzvan VASILE
doaj  

Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

open access: yesCogent Business & Management, 2020
Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the effect of religiosity and accounting expertise on audit report lag.
Abood Al-Ebel   +2 more
doaj   +1 more source

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