Results 21 to 30 of about 10,031,513 (266)
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
Digital Health, 2023 Objective This study explored healthcare quality issues affecting the reporting and investigation levels of digital incident reporting systems. Methods A total of 38 health information technology-related incident reports (free-text narratives) were ...
Md Shafiqur Rahman Jabin +3 more
doaj +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
Dissemination of Registered COVID-19 Clinical Trials (DIRECCT): a cross-sectional study
BMC Medicine, 2023 Background The results of clinical trials should be completely and rapidly reported during public health emergencies such as COVID-19. This study aimed to examine when, and where, the results of COVID-19 clinical trials were disseminated throughout the ...
Maia Salholz-Hillel +9 more
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
doaj +1 more source
Harmonising sustainability reporting in the face of stakeholders’ awakening capitalism. The institutional background [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: Stakeholder capitalism is a system in which organisations seek long-term value creation by considering all stakeholdersʼ needs. The paper aims to identify how stakeholder capitalism has become embedded in sustainability reporting over time and ...
Fiona Robertson +2 more
doaj +1 more source
Standard business reporting in Australia: Efficiency, effectiveness, or both? [PDF]
, 2016 The benefits of using eXtensible Business Reporting Language (XBRL) as a business reporting standard have been widely canvassed in the extant literature, in particular, as the enabling technology for standard business reporting tools.
Green, Peter F. +2 more
core +1 more source
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
Practitioner views on financial reporting for smaller entities [PDF]
, 2007 This paper has four purposes. First, to establish the policy background leading to a special financial reporting standard for small firms (FRSSE), aimed at reducing compliance costs.
Reid, Gavin C., Smith, Julia A.
core +2 more sources
مجلة الدراسات الاقتصادية والاداريةThe research aimed to identify the theoretical framework of the Common Reporting Standard (CRS) while identifying the opportunities and challenges in adopting this standard, and in general to identify the effects resulting from the application of the ...
Assistant teacher Khaldoun Salman Mohammad +1 more
doaj +1 more source