Results 51 to 60 of about 909,370 (300)

The emergence of an accounting practice [PDF]

Accounting, Auditing & Accountability Journal, 2018
Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation.
BRUNO A, LAPSLEY I
openaire   +3 more sources

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs (VA) Rheumatoid Arthritis Registry. Frailty was measured using the VA Frailty Index (VAFI).
Katherine D. Wysham, Hannah F. Brubeck, Aaron Baraff, Punyasha Roul, Namrata Singh, James S. Andrews, Grant W. Cannon, Gary A. Kunkel, Ted R. Mikuls, Bryant R. England, Dolores M. Shoback, Patricia P. Katz, Jose M. Garcia, Ariela R. Orkaby, Joshua F. Baker   +14 more
wiley   +1 more source

Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

Disclosure
Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures,
Solomon Ngahu, Cecilia Ndunge Waweru
doaj   +1 more source

Short‐Term Response to Biologic Therapy in Psoriatic Arthritis Is Not Influenced by Disease Duration at Initiation of Therapy

Arthritis Care &Research, EarlyView.
Objective We aimed to determine whether the short‐term response to biologics in biologic‐naive psoriatic arthritis (PsA) is better in patients initiating biologic treatment early in the disease course. Methods Patients with PsA who started on biologic therapy from the year 2000 to 2025 were included for analysis.
Sung Min Cho, Shangyi Gao, Daniel Pereira, Richard J. Cook, Dafna D. Gladman   +4 more
wiley   +1 more source

Employment Trajectories of Patients With Systemic Lupus Erythematosus and Factors Driving Transitions Between States

Arthritis Care &Research, EarlyView.
Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo, Zahi Touma, Laura Whittall Garcia, Dafna D. Gladman, Behdin Nowrouzi‐Kia   +4 more
wiley   +1 more source

Accrual financial reporting in the Public Sector: Is it a reality?

Innovar: Revista de Ciencias Administrativas y Sociales, 2014
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods.
Isabel Brusca Alijarde, Vicente Montesinos Julve   +1 more
doaj   +1 more source

The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [PDF]

پژوهش‌های تجربی حسابداری, 2014
Providing information to promote managers' decision making level is one of the main tasks of accountants. So IT is a basis of accounting information, such as accrual accounting system.
Reza Jamei, Tahereh Karamzadeh
doaj   +1 more source

Associations of Frailty With the Risk of Incident Cancer and Cancer‐Related Mortality in Veterans With Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective This study investigated the association between frailty and cancer incidence and mortality in patients with rheumatoid arthritis (RA). It aimed to identify how frailty influences cancer risk and cancer‐specific outcomes. Methods This retrospective cohort study analyzed data from the Veterans’ Affairs Rheumatoid Arthritis Registry (2002–2023).
Bhavik Bansal, Aaron Baraff, Katherine Wysham, James S. Andrews, Bryant R. England, Ted R. Mikuls, Joshua Baker, Kaleb Michaud, Alexa Meara, Una Makris, Carolyn Presley, Ariela Orkaby, Namrata Singh   +12 more
wiley   +1 more source

DETERMINATION OF ACCOUNTING MANIPULATIONS IN THE FINANCIAL STATEMENTS USING ACCRUAL BASED INVESTMENT RATIOS

Economic Review, 2018
The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH).
Dragan Gabrić
doaj   +2 more sources

Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials

Advanced Engineering Materials, EarlyView.
Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
wiley   +1 more source