Results 81 to 90 of about 229,786 (319)

Lobbying and the International Accounting Standards Committee

open access: yes, 2001
Systems theory and agency theory were employed as the theoretical bases for a study of lobbying and the International Accounting Standards Committee (IASC) during the years of the Core Standards Programme, 1993-98.
Day, Robert, Kirsch, R.J.
core  

The evolution of global standards of accounting [PDF]

open access: yes, 1999
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules.
Gebhardt, Günther
core  

Diversity and complexity in neural organoids

open access: yesFEBS 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

Rab14 regulates the transport of human papillomavirus to the trans‐Golgi network for infectious cell entry

open access: yesFEBS Letters, EarlyView.
This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley   +1 more source

Harmonisation efforts in the field of accounting of public sector

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
doaj   +1 more source

Modulation of Homer1 EVH1 domain internal dynamics by putative autism‐associated mutations

open access: yesFEBS Letters, EarlyView.
The putative autism‐associated M65I and S97L variants of the EVH1 domain of the postsynaptic scaffold protein Homer1 do not exhibit substantial changes in their overall structure or partner binding. Both of them, but especially the M65I variant, show altered internal dynamics relative to the wild‐type domain on the μs‐ms timescale, indicated by the ...
Fanni Farkas   +6 more
wiley   +1 more source

The application of the AAOIFI accounting standards by the Islamic banking sector in Saudi Arabia [PDF]

open access: yes, 2007
In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), a private standard setting body, was established by Islamic banks and other interested parties to prepare and promulgate accounting, auditing and governance ...
AI-Abdullatif, Sultan Abdullah
core  

An unexpected alternative viologen electron mediator site in tungsten‐containing formate dehydrogenase

open access: yesFEBS Letters, EarlyView.
An unexpected alternative interaction site for ethyl viologen was identified in formate dehydrogenase 1 from Methylorubrum extorquens. Combined mutagenesis, kinetic analysis, and docking revealed that aromatic residues near an iron–sulfur cluster enable flavin mononucleotide‐independent electron transfer, offering a framework for engineering improved ...
Eleni G. Poloniataki, Yong Hwan Kim
wiley   +1 more source

Accounting treatment of software development costs according to applicable accounting standards [PDF]

open access: yesИкономика и компютърни науки, 2017
The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead
Dilyana Markova
doaj  

On the Construction of China’s Accounting Standard System with International Convergence in Accounting Standards

open access: yesInternational Journal of Business and Management, 2010
With the international convergence of accounting standards becoming an irresistible trend, China’s new businessaccounting standards have reached substantive convergence with International Financial Report Standards(IFRS). However, due to some factors including economy, law and culture, there is still a narrow gap betweenchina’s accounting standards and
Hongman Zhang, Xianfeng Liu
openaire   +2 more sources

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