Results 21 to 30 of about 2,216,425 (306)
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
doaj +1 more source
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with ...
Maryam Golmohammadi, Ali Rahmani
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Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2023 The adoption of the Common Reporting Standard (CRS) by the OECD in 2014 raised many concerns. Banks were particularly obliged to implement many changes in order to properly collect and aggregate data on tax residence of their clients and correctly report
Tomasz Matras
doaj
Thyroid Fine-Needle Aspiration in Taiwan: The History and Current Practice [PDF]
Journal of Pathology and Translational Medicine, 2017 In Taiwan, thyroid cancer is the most common endocrine gland malignancy and the incidence of thyroid cancer has increased four-fold in the past two decades. Fine-needle aspiration is an accurate and cost-effective method of evaluating thyroid nodules and
Jen-Fan Hang, Chih-Yi Hsu, Chiung-Ru Lai
doaj +1 more source
F1000Research, 2023 Sound reporting of research results is fundamental to good science. Unfortunately, poor reporting is common and does not improve with editorial educational strategies.
Simon Gandevia +6 more
doaj +1 more source
Implementation, evaluation, and recommendations for extension of AHRQ Common Formats to capture patient- and carepartner-generated safety data [PDF]
, 2018 Objectives The Common Formats, published by the Agency for Healthcare Research and Quality, represent a standard for safety event reporting used by Patient Safety Organizations (PSOs).
Bates, David W +8 more
core +1 more source
On the importance of standardising the process of generating digital forensic reports
Forensic Science International: Reports, 2019 The ISO/IEC 27043:2015 international standard provides new standardised guidelines for common investigation processes across various investigation scenarios that mostly involve digital evidence.
Nickson. M. Karie +3 more
doaj +1 more source
Human Vaccines & Immunotherapeutics, 2021 Objectives To evaluate the reporting rate of adverse events following immunization (AEFI) of the quadrivalent human papillomavirus vaccine (4vHPV) and to compare the reporting rate of AEFI following 4vHPV with those following other vaccines.
Yu Hu +7 more
doaj +1 more source
Standardized reporting of functioning information on ICF-based common metrics
European Journal of Physical and Rehabilitation Medicine, 2018 In clinical practice and research a variety of clinical data collection tools are used to collect information on people's functioning for clinical practice and research and national health information systems. Reporting on ICF-based common metrics enables standardized documentation of functioning information in national health information systems.
Prodinger, Birgit +2 more
openaire +2 more sources
Analysis of XBRL literature : a decade of progress and puzzle [PDF]
, 2010 XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process ...
Capozzoli, Ernest A. +3 more
core +3 more sources