Results 41 to 50 of about 1,245,435 (298)

Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards

, 2004
Although some efforts have been made over the last twenty years, governmental capital assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with ...
Christiaens, Johan, Christiaens, JohanEB228010005671050000-0003-4939-8331F4249FEE-F0ED-11E1-A9DE-61C894A0A6B4, Johan Christiaens   +2 more
core   +1 more source

From Annual to Medium-Term Budgetary Framework: Evolution of Public Financial Management in Bangladesh

Asian Review of Public Administration
The financial management of the Bangladesh government was in a precarious position in the late 1980s. The budget size increased manifold compared to that of the 1970s, ominously relying on development assistance that concurrently meted out feeble fiscal ...
Ashraf Haque
doaj   +1 more source

Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms

Accounting History, 2022
Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania.
Sandu, Raluca, Zelinschi, Dragos, Ferry, Laurence   +2 more
openaire   +2 more sources

Intelligent Orthopedics: Machine Learning in Diagnosis of Bone Disease, Implants, and Bone Health Monitoring

Advanced Healthcare Materials, EarlyView.
Efficient recovery from traumatic or degenerative diseases is a great challenge, even after all the advancements in bone and cartilage regeneration. Machine learning (ML) algorithms have presented opportunities to enhance these aspects by accurately analyzing imaging data.
Maryam Kamaei, Hesam Mohammadi, Shamim Golafshan, Mojtaba Alehosseini, Mahsa Mohammadzadeh, Atefeh Golshirazi, Nasim Golafshan, Tatiane Eufrásio‐da‐Silva, Alireza Dolatshahi‐Pirouz, Gorka Orive   +9 more
wiley   +1 more source

The Role of Heritage Assets in Public Financial Reporting: An assessment on the current status of financial reporting of heritage assets in Switzerland

Yearbook of Swiss Administrative Sciences, 2015
In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the
Christoph Schuler, Sandro Fuchs, Andreas Bergmann   +2 more
doaj   +1 more source

Thermal‐Driven Diode Polarity Switching From Competing Helical Superconducting States in WTe2/α‐Fe2O3 Heterostructures

Advanced Materials, EarlyView.
A Nb‐proximitized Josephson junction based on a WTe2/α‐Fe2O3 heterostructure exhibits a robust superconducting diode effect with programmable polarity. The diode direction can be trained by magnetic fields and switched by temperature cycling, revealing tunable finite‐momentum pairing states and competing superconducting states in symmetry‐broken ...
Enze Zhang, Grant Z. X. Yang, Zi‐Ting Sun, Xinhou Chen, Shishun Zhao, Chufan Chen, Chenhui Zhang, Fanrui Hu, K. T. Law, Hyunsoo Yang   +9 more
wiley   +1 more source

Analysing the Impact of Electricity Market Reforms on Small Producers [PDF]

E3S Web of Conferences
Electricity market reforms, pivotal in shaping the energy landscapes of both developed and emerging economies, have garnered significant attention in academic and policy circles.
Joshi Sanjeev Kumar, Tolib Absalamov, Alzubaidi Laith H., Vanaja T., Margarat G. Simi, Kumar R. Senthil, Raja Kumar Jambi Ratna   +6 more
doaj   +1 more source

When Poor Exciton Dissociation Limits Photocurrents in Organic Solar Cells: Why Low Offset Non‐Fullerene Acceptor Blends Can't Be Efficient

Advanced Materials, EarlyView.
The energetic offset between the donor and the acceptor components in organic photoactive layers is central to the tradeoff between photovoltage and photocurrent losses. This Perspective covers the most important issues surrounding this topic in non‐fullerene acceptor blends, from the difficulty of accurately determining state energies and driving ...
Dieter Neher, Manasi Pranav
wiley   +1 more source

Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [PDF]

مطالعات تجربی حسابداری مالی, 2011
During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources.
Jafar Babajani, Adel Azar, Morteza Moayeri   +2 more
doaj  

Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [PDF]

Iranian Journal of Accounting, Auditing & Finance
In alignment with international accounting standards, the Iran Audit Organization (IAO) has required corporations to disclose risk information in their financial statements since 2019.
Mojtaba Golmohammadi
doaj   +1 more source