Results 91 to 100 of about 289,340 (280)

LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES

open access: yesRevista Criterio Libre, 2019
This investigative work will study and verify the Ethics Tribunal’s disciplinary procedure of the Accountants Central Joint Special Administrative Unit, entity in charge of the practice of professional accounting.
Helga Lidby Díaz Acosta   +1 more
doaj   +1 more source

Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence [PDF]

open access: yes
During the last decades, several countries worldwide have introduced financial management reforms as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by replacing or transforming their ...
FILIPPOS STAMATIADIS, Mr
core   +1 more source

Comparative Insights and Overlooked Factors of Interphase Chemistry in Alkali Metal‐Ion Batteries

open access: yesAdvanced Energy Materials, EarlyView.
This review presents a comparative analysis of Li‐, Na‐, and K‐ion batteries, focusing on the critical role of electrode–electrolyte interphases. It especially highlights overlooked aspects such as SEI/CEI misconceptions, binder effects, and self‐discharge relevance, emphasizing the limitations of current understanding and offering strategies for ...
Changhee Lee   +3 more
wiley   +1 more source

A US strategy for IFRS adoption [PDF]

open access: yes
The US Securities and Exchange Commission has conducted a public consultation on a â??roadmap" it proposed late last year to adopt International Financial Reporting Standards in America.
Nicolas Véron
core   +1 more source

Degradation Pathways of Silicon‐Based Anodes in Lithium‐Ion Batteries

open access: yesAdvanced Energy Materials, EarlyView.
Silicon‐based anodes undergo degradation through five primary pathways: (1) mechanical and structural deterioration of the active material, (2) loss of electrode integrity and electrical contact, (3) mechanical instability of the solid electrolyte interphase (SEI), characterized by repetitive fracture and deformation, (4) chemical instability of the ...
Yoon Jeong Choi   +3 more
wiley   +1 more source

2023–2027 CAP First Pillar Reform and Livestock Sector: Production and Economic Impacts on Italian Specialized Dairy Cattle Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley   +1 more source

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy   +3 more
wiley   +1 more source

Accounting employability: a systematic review of skills, challenges, and initiatives

open access: yesCogent Business & Management
This systematic literature review examines the current state of accounting employability research, focusing on required skills, challenges, and initiatives to enhance graduate preparedness.
Yutong Nie, Nor Hamimah Mastor
doaj   +1 more source

Budgetary and accounting experience in public sector- comparative case study [PDF]

open access: yes
During the last decade the public sector has been affected by the introduction of significant reforms in the public accounting system in the international context. During the reform process different countries have put into practice numerous intermediate
Adina Popa   +3 more
core  

Accounting Big Bang and Corporate Behaviour in Japan [PDF]

open access: yes, 2004
Since 1997, Japan has introduced extensive reforms in the accounting system and the Commercial Code, what is known as the "accounting big bang". Only six or seven years ago, the Japanese accounting standards deferred in a great manner from those of the ...
Shiba Kenji, 柴 健次
core   +1 more source

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