Accounting policy - Open Access .click

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Managerial accounting of costs in the system of management of enterprise logistics activity

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting.
L.G. Medvid, A.V. Levkovych
doaj +1 more source

Competition among pressure groups for political influence over the determination of accounting standards [PDF]

, 1998
This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core

Mexico, Social Accounting Matrix (SAM), 1996

, 2002
This is a regionalized SAM of Mexico, which differentiates production across five regions, four rural and a fifth “national” urban region. The rural regions are differentiated by their agricultural production technologies.
International Food Policy Research Institute (IFPRI)
core +1 more source

2010/11 Social Accounting Matrix for Ethiopia

, 2022
This data study includes social accounting matrix (SAM) for Ethiopia for the year 2010/11. The SAM is an extension of the Standard Nexus Structure. It consists of 63 activity sectors, 67 commodity sectors, three types of factors of production: labor ...
Economic and Policy Analysis Unit (EPAU); International Food Policy Research Institute (IFPRI)
core +1 more source

Mycophenolate Mofetil Treatment Reduces the Risk of Treatment Escalation Due to Vascular Complications in Limited Cutaneous Systemic Sclerosis: Emulation of a Target Trial From the Italian Rheumatology Society SPRING Registry

Arthritis Care &Research, EarlyView.
Objective Mycophenolate mofetil (MMF) use in limited cutaneous systemic sclerosis (lcSSc) is relatively uncommon because of the lower fibrotic burden and the predominance of vascular complications. In vitro observations and clinical data from transplanted patients suggest a protective effect of MMF on endothelial function.
Enrico De Lorenzis +77 more
wiley +1 more source

Some Issues of Legal Regulation of Long-term Debt Enterprises

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019
Doing business involves the occurrence of arrears, which affects the financial condition of the enterprise, because it involves the withdrawal of financial resources from current activities for a certain time.
I.M. Tralo
doaj +1 more source

Determinants of voluntary accounting policy choices by Australian life insurers [PDF]

, 1997
This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life
Klumpes, P J M
core

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

Arthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley +1 more source

Receivables discounting in the enterprise accounting policy

Економіка, управління та адміністрування, 2020
The economic activity of an enterprise is carried out in accordance with the rules that are formed in the regulatory legislation and internal documents, such as: charter, accounting policy, risk management policy, contracts, regulations, orders, etc.
I. Tralo
doaj +1 more source

Cumulative Social Disadvantage and Disease Activity in Juvenile Idiopathic Arthritis: A Childhood Arthritis and Rheumatology Research Alliance Registry Study

Arthritis Care &Research, EarlyView.
Objective Social determinants of health (SDOH) contribute to juvenile idiopathic arthritis (JIA) disparities, but most studies have assessed SDOH independently rather than cumulatively across individual, family, and neighborhood levels. Using a socioecological framework, we investigated the relationship among cumulative social disadvantage ...
William Daniel Soulsby +448 more
wiley +1 more source

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