Results 41 to 50 of about 3,475,460 (292)

A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [PDF]

حسابداری دولتی, 2014
In Iran, the public sector has used the cash basis in financial reporting which is not capable to compute the cost of services and do performance based budgeting.
mahmoud mosavi shiri, mohammad hosin sadeghee, Hossin Fateh   +2 more
doaj  

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

Advanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 more
wiley   +1 more source

THE BUDGET CLASSIFICATION AS THE BASIS OF THE USAGE OF THE METHOD OF ACCRUAL IN THE PUBLIC SECTOR

Bulletin of Taras Shevchenko National University of Kyiv Economics, 2016
Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated. The five-level hierarchy of normative documents in accordance with international practice has been proposed.
openaire   +3 more sources

Biochemically Constrained Multi‐Omics Integration Reveals Protein–Metabolite Dependencies Across Diseases

Advanced Science, EarlyView.
ProMetNet introduces a biologically constrained deep learning framework for proteo‐metabolomic integration by embedding Reactome‐derived pathway topology into neural networks. It captures non‐linear molecular dependencies and pathway‐level metabolic reorganization, enabling interpretable discrimination.
Minghui Zhao, Na Zhou, Ruotong Liu, Xiaofei Li, Jian Li, Fuzhong Xue, Qingzhen Hou   +6 more
wiley   +1 more source

Hemp Cultivation and Crop Diversification: Implications for Ecosystem Services in Kentucky

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the ecosystem benefits of expanding hemp cultivation by assessing its impact on crop diversity. Using scenario‐based simulations and fixed‐effect panel regressions with county‐level data in Kentucky, we find that increased hemp acreage tends to enhance crop diversity, improving water quality and bird diversity.
Yunsun Park, Seong D. Yun, Brandy E. Phipps, Tyler Mark, Craig Schluttenhofer   +4 more
wiley   +1 more source

Public sector financial management and democracy quality: The role of the accounting systems

Revista de Contabilidad: Spanish Accounting Review, 2020
Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno, Beatriz Cuadrado-Ballesteros   +1 more
doaj   +1 more source

Delaying the Inevitable? U.S. Screwworm Closures and Feeder Cattle Market Dynamics

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Biosecurity trade restrictions are commonly framed as preventive measures, yet in many settings they function primarily as policies of delay: they impose immediate market costs while only postponing the arrival of biological risks. This paper evaluates that intertemporal tradeoff using the 2024–2025 US suspension of live cattle imports from ...
Shelby Sumner, Savannah Jones, Tania Islam, K. Aleks Schaefer   +3 more
wiley   +1 more source

The Key Success and Strategic Role of Accrual Based Accounting Implementation

Journal the Winners, 2015
Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements.
Surepno Surepno
doaj   +1 more source

ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research

Advanced Intelligent Systems, EarlyView.
This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu, Markus Breunig, Arpad Varga, Bianka Bosch, Jessica Lindenmayer, Anjan T. Kanakappady, Kevin Achberger, Natalia Pashkovskaia, Alexander Kleger, Stefan Liebau, Stefanie Klingenstein, Moritz Klingenstein   +11 more
wiley   +1 more source

Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the ...
Jafar Babajani, Arezoo Madadi
doaj