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Injury mechanisms and occurrence locations among hospital-recorded cases in Lanshan District, Linyi, China, 2021–2025 [PDF]

Frontiers in Public Health
ObjectiveTo describe the distribution of injury mechanisms and occurrence locations among hospital-recorded injury cases and assess their associations with recorded demographic and contextual characteristics.MethodsIn this retrospective study, we ...
Yong Ding +4 more
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Balance of confidentiality and tax transparency in legal regulation of automatic exchange of financial account information in the United States

Правоприменение, 2023
The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion.
G. P. Tolstopyatenko, S. S. Ageev
doaj +1 more source

Planning and commitment prompts to encourage reporting of HIV self-test results: A cluster randomized pragmatic trial in Tshwane District, South Africa

PLOS Global Public Health, 2022
Reporting of HIV self-test results to encourage linkage to HIV care for those who receive a positive test result is a common challenge faced by HIV self-testing programs.
Alison M. Buttenheim +8 more
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Integrated reporting in commercial organizations

Учёт. Анализ. Аудит, 2022
The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information ...
Yu. N. Kirkach
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Digitalization of adverse event management in oncology to improve treatment outcome-A prospective study protocol.

PLoS ONE, 2021
The occurrence of adverse events frequently accompanies tumor treatments. Side effects should be detected and treated as soon as possible to maintain the best possible treatment outcome.
Angelika M R Kestler +15 more
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The Influence of Critical Audit Matters in the US on the Informativeness of Investors

Scientific Annals of Economics and Business, 2022
In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical audit matters (CAMs), starting June 30, 2019, for large accelerated filers.
Emil Spaargaren +3 more
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Towards an International Code for administrative cooperation in tax matter and international tax governance

Revista Derecho del Estado, 2017
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
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Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
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IFRS convergence: opportunities and challenges in India [PDF]

Accounting and Financial Control, 2017
Past decade has witnessed several changes in the process of conduct of business activities across the world especially due to the wave of globalization. It has also made drastic changes in the process of financial reporting, in particular the continuing ...
Parvathy P. R.
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Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Public Sector Economics, 2017
Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the one hand,
Stjepan Gadzo, Irena Klemencic
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