Results 31 to 40 of about 2,032,341 (294)

Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania [PDF]

Amfiteatru Economic
Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive.
Nadia Albu, Alina Carmen Almășan, Andreea Dinu, Mădălina Dumitru, Gabriel Jinga   +4 more
doaj   +1 more source

Evolution and Professional Revolution for Accounting Professionals

Valahian Journal of Economic Studies, 2022
Abstract The role of the professional accountant has evolved with the development of accounting science. During this process, the professional accountant should not limit his training to only university courses, as his performance is linked to the continuous development of his skills and knowledge in the field.
Mihaela-Raluca Boharu Mircea, Andreea-Cristina Savu, Leliana Diana Bolcu, Deian Nicolic   +3 more
openaire   +1 more source

Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation: The motivation of this research is supported by the existence of a gap in the specialised ...
Denis Adrian Levanti, Aurelia Ștefănescu, Ileana Cosmina Pitulice   +2 more
doaj   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

The Impact of the COVID‐19 Pandemic on Childhood Cancer Survival: A Population‐Based Assessment of Survival Patterns Between 2015 and 2023 in Germany

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Numerous international studies have reported declines in new cancer diagnoses, delayed diagnoses and disruptions in cancer treatment following the implementation of COVID‐19 pandemic public health measures, raising concerns that these effects may ultimately contribute to increased cancer mortality.
Friederike Erdmann, Maike Wellbrock, Javier Louro, Arndt Borkhardt, Martin Schrappe, Claudia Trübenbach, Desiree Grabow, Cécile M. Ronckers, Joachim Schüz   +8 more
wiley   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye, Chimezie Okwuonu, Evelyn Idam, Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Zinnah Aloziem, Blossom Amamchukwu, Patience Elimia, Mkpoikanabasi Obot‐Obot, Henry Mbakwe, Praises Maduagwuna, Olatunji Akinrodoye, Chiamaka Anyanwu, Benjamin Anyanwu, Adedamola Akinsiku, Oluwatoyin A. Akinsiku, Muzamil O. Hassan, Fatiu A. Arogundade, Olalekan E. Ojo, Homayemem Weli, Jesupelumi Adenihun, Aderemi Adelaja, Ebun Bamgboye, Olalekan Olatise, Ade E. Faponle, Ayoola Odeyemi, Michael Muoka, Stephen Asaolu, Qudrat Busari, Blessing Dawudu, Michael Naiyeju, Rasheed A. Balogun   +33 more
wiley   +1 more source

No accounting for risk [PDF]

, 2001
At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in ...
Coulson, Andrea, Ciancanelli, Penny, Thomson, Ian   +2 more
core   +4 more sources

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

FEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell, Cassy Ross, Panagiota S. Filippou, Bruno Silvester Lopes, Dominic Gilchrist, Paul Dean, Kamar Ameen‐Ali, Tora K. Smulders‐Srinivasan, Ahmad A. Khundakar   +8 more
wiley   +1 more source

Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals [PDF]

Global Economic Observer, 2013
The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general.
Andreea Paula Dumitru
doaj  

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source