Results 61 to 70 of about 2,273,251 (311)
Acculturation and accounting standardization strategies
Journal of Accounting and Management Information Systems, 2019 Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration to International Accounting Standards Board (IASB) standards by a large and growing number of countries ...
Salem, Rahma Ben +2 more
openaire +3 more sources
Gut microbiome and aging—A dynamic interplay of microbes, metabolites, and the immune system
FEBS Letters, EarlyView.Age‐dependent shifts in microbial communities engender shifts in microbial metabolite profiles. These in turn drive shifts in barrier surface permeability of the gut and brain and induce immune activation. When paired with preexisting age‐related chronic inflammation this increases the risk of neuroinflammation and neurodegenerative diseases.
Aaron Mehl, Eran Blacher
wiley +1 more source
International Financial Reporting standard for Small and Medium-sized entities
The Southern African Journal of Entrepreneurship and Small Business Management, 2012 The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009.
Z Koppeschaar
doaj +1 more source
MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN [PDF]
Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions.
Daniela MITRAN +4 more
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Ergonomics in the Workplace: Is It Time for an OSHA Standard? [PDF]
, 2001 Improper ergonomic design of jobs is one of the leading causes of work-related illness, accounting for perhaps a third of employers’ costs under state workers’ compensation laws.
Rappaport, Edward
core +5 more sources
FEBS Letters, EarlyView.Biomolecular condensates formed by fused in sarcoma (FUS) are dissolved by high ATP concentrations yet persist in cells. Using a reconstituted system, we demonstrate that valosin‐containing protein (VCP), an AAA+ ATPase, counteracts ATP‐driven dissolution of FUS condensates through its D2 ATPase activity.
Hitomi Kimura +2 more
wiley +1 more source
IAS 23 Borrowing Costs - A Closer Look [PDF]
The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs.
Muthupandian, K S
core +1 more source
Diversity and complexity in neural organoids
FEBS Letters, EarlyView.Neural organoid research aims to expand genetic diversity on one side and increase tissue complexity on the other. Chimeroids integrate multiple donor genomes within single organoids. Self‐organising multi‐identity organoids, exogenous cell seeding, or enforced assembly of region‐specific organoids contribute to tissue complexity.
Ilaria Chiaradia, Madeline A. Lancaster
wiley +1 more source
Fair value and accounting standard for financial instrument
EIRP Proceedings, 2009 The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not ...
Holban (Oncioiu) Ionica +1 more
doaj
Financial Accounting Standard no. 133--the reprieve [PDF]
Financial Accounting Standards Board ; Hedging (Finance) ; Derivative ...
Liza Ashley, Robert Bliss
core