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The Extent of Applying the International Accounting Education Standard for Technical Competence in Accounting Programs at King Khalid University in the Kingdom of Saudi Arabia: A Case Study

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2021
The study aimed to identify the extent of applying the international accounting education standard for the technical competence in accounting programs at King Khalid University in the Kingdom of Saudi Arabia.
Mona Abdelrhman Yagoub
doaj   +1 more source

Pediatric Oncology Nursing Competencies in Latin America and the Caribbean: A Scoping Review to Inform Practice, Education, and Research

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Nurses are central to cancer care for children and adolescents, yet no comprehensive synthesis has defined essential core competencies for pediatric oncology nursing (PON) practice internationally, particularly in Latin America and the Caribbean (LAC).
Luís Carlos Lopes‐Júnior   +7 more
wiley   +1 more source

The Standard-cost Method: the Best Answer for the Effective Management of the Value Side of the Manufacturing Process and Raising Economic Efficiency [PDF]

open access: yesTheoretical and Applied Economics, 2007
The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the
Cleopatra Sendroiu, Costantin Roman
doaj   +1 more source

Accounting Data Encryption Processing Based on Data Encryption Standard Algorithm

open access: yesComplexity, 2021
With the application of computer and network technology in the field of accounting, the development of accounting informationization is an inevitable trend, and the construction of accounting statement data into the data warehouse will be the basis of ...
Meixi Chen
doaj   +1 more source

Does the Level of Enforcement Shape the Complexity in Accounting Standards?

open access: yesInternational Journal of Financial Studies, 2023
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based ...
Ana Isabel Morais, Inês Pinto
doaj   +1 more source

International Accounting Standards and Accounting Quality [PDF]

open access: yesJournal of Accounting Research, 2005
ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
openaire   +1 more source

Financial Burden Associated With Hospitalisation Among Families of Childhood Brain Tumours in Australia

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Families of children with cancer experience significant financial strain, even with universal healthcare. Indirect costs, such as productivity losses and non‐medical expenses, are rarely included in economic evaluations, and little is known about how effectively financial aid programmes alleviate this burden. Childhood brain tumours
Megumi Lim   +8 more
wiley   +1 more source

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy [PDF]

open access: yesProblemi Ekonomiki, 2016
The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial ...
Marenych Tetyana H
doaj  

Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil

open access: yesBBR: Brazilian Business Review, 2018
This research investigates if the accounting standard oriented to external users contributes to improve decision-making in the market, represented by analysts’ forecast capacity. The hypothesis is that the forecast properties for Brazilian companies’ EPS
Talyta Eduardo Oliveira   +1 more
doaj   +1 more source

The effect of applying International Accounting Standard 12 (income taxes) in the activation of the tax system

open access: yesگۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023
The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship ...
Baban Mahmoud , Ramyar Ahmed
doaj   +1 more source

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