Results 11 to 20 of about 1,213 (127)

Expectations of today’s accounting education according to Turkey Accounting / Financial Reporting Standarts<p>Türkiye Muhasebe/Finansal Raporlama Standartlarına göre günümüz muhasebe eğitiminden beklentiler

open access: yesInternational Journal of Human Sciences, 2016
<p>With globalization, not only limit is lifted between the countries, but also capital and information barriers are lifted. So, financial information is needed for making performance assessment and transferring the scarce resources to efficient and effective field.
Duman, Haluk   +3 more
openaire   +3 more sources

Challenges in accounting the forests - a Latvian case study [PDF]

open access: yes, 2010
Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers.
Evija Grege-Staltmane
core   +2 more sources

THE ACTIVITIES OF TURKISH ACCOUNTING STANDARDS BOARD (TASB) FOR IMPROVING THE QUALITY OF THE FINANCIAL KNOWLEDGE AND GENERAL VIEW ON TURKISH FINANCIAL REPORTING STANDARDS (TFRS) [PDF]

open access: yes, 2008
Nowadays, an extremely fast developments are faced, in every field. The increase on international business activities, investment decisions, and pace of transformation in capital markets which are affected by the technological development, requires ...
AKYUZ, Yilmaz   +2 more
core  

The Effect of Holistic and Humanistic Approach on Professional Pride in Nursing Care

open access: yesJournal of Advanced Nursing, Volume 82, Issue 4, Page 3037-3053, April 2026.
ABSTRACT Aim This study examines the effect of nurses' holistic nursing competency levels and humanistic behaviour skills on their professional pride levels. Design The study was designed as a cross‐sectional study. Methods The sample consisted of 224 nurses working in a city hospital.
Sebahat Kuşlu   +2 more
wiley   +1 more source

ANALISIS PERBANDINGAN RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SETELAH ADOPSI IFRS DI INDONESIA [PDF]

open access: yes, 2016
This study examines the value relevance of accounting information under International Financial Reporting Standarts (IFRS) in Indonesia Stock Exchange (IDX).
BAHTIAR, Rifqi Firdaus   +1 more
core  

Comparative Study of Refractance Window and Hot Air Drying of Apple Pomace: Kinetics, Modeling, and Utilization in Pancakes

open access: yesJournal of Food Process Engineering, Volume 49, Issue 3, March 2026.
Refractance window drying efficiently valorized apple pomace by significantly reducing drying time and energy consumption while better preserving bioactive compounds compared to hot air drying. The resulting powder showed high functional potential and was successfully used as a sugar and flour substitute in pancakes.
Fadime Begüm Tepe, Tolga Kağan Tepe
wiley   +1 more source

Plant–plant nitrogen transfer is prevalent in a semi‐arid shrubland and affects the foliar N content of recipient plants

open access: yesFunctional Ecology, Volume 40, Issue 2, Page 374-389, February 2026.
Read the free Plain Language Summary for this article on the Journal blog. Abstract In agroecosystems, it is well known that nitrogen (N) can be transferred below‐ground among plants, especially between legumes and forage crops. However, we still lack a deep mechanistic understanding of this ecological process and its implications in plant communities,
Patricia González‐Díaz   +1 more
wiley   +1 more source

CONSERVATISM CONCEPT IN ACCOUNTING AND A SEARCH ON COMPANIES TRADED IN ISE PUBLIC INDUSTRIAL INDEX [PDF]

open access: yes, 2008
In this study, it has been mentioned that conservatism concept which is one of the accounting principles and searched that whether the companies traded in ISE Public Industrial Index are conservative or not, there is a relationship between financial ...
AKTURK, Ahmet, SENOL, Hasan
core  

Liveness‐Verified Dynamic Time Warping‐Based Authentication and Hybrid Adaptive Neuro‐Fuzzy Inference System Identification for Single‐Channel Diaphragmatic Breathing Surface Electromyography Biometrics

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 12, December 2025.
The first biometric framework to harness dynamic time warping (DTW) for single‐channel diaphragmatic surface electromyography authentication via post‐hoc alignment is presented. By optimally warping deep–normal–deep breath cycles, DTW achieves perfect genuine–impostor separation (equal error rates = 0%), while a parallel adaptive neuro‐fuzzy inference ...
Beyza Eraslan   +2 more
wiley   +1 more source

An Analysis Of General Situation Of Auditing And Auditing Profession In Turkish Insurance Sector During European Union Pre-Accession Period Of Turkey [PDF]

open access: yes, 2013
Nowadays, to search the accuracy of the information given in financial statementsthat are declared to public related to the operations and transactions companiesperform and their conformity to legal regulations has become more and moreimportant.
Hanife Topal, Niyazi Kurnaz
core  

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