Results 21 to 30 of about 9,617,257 (286)

Analysis of the Functioning of the Automatic Exchange of Information about Financial Accounts after Implementation of the Common Reporting Standard

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  

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, Victor R. Kebande, H.S. Venter, Kim-Kwang Raymond Choo   +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, Molly Pugh-Jones, Nicole Hildebrand, Tjada A. Schult, Johannes Schwietering, Peter Grabitz, Benjamin Gregory Carlisle, Ben Goldacre, Daniel Strech, Nicholas J. DeVito   +9 more
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, Joanna Krasodomska, Joanna Dyczkowska   +2 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

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

Poor statistical reporting, inadequate data presentation and spin persist despite Journal awareness and updated Information for Authors [version 1; peer review: 1 approved, 2 approved with reservations]

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, Lucy Robertson, Annie Butler, Elizabeth Bye, Georgia Fisher, Martin Héroux, Joanna Diong   +6 more
doaj   +1 more source

12 tools to face sustainability reporting

, 2017
http://reporting-times.com ...
Brand, Fridolin S., Brunner, Elgin, Daub, Claus-Heinrich, Winistörfer, Herbert   +3 more
core   +3 more sources

The role of the Common Reporting Standard (CRS) in reducing tax evasion “Applied research on a sample of financial institutions”

مجلة الدراسات الاقتصادية والادارية
The 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, Dr. Sana Ben Ghodbane   +1 more
doaj   +1 more source

Post-licensure safety monitoring of quadrivalent human papillomavirus vaccine using the national adverse event following immunization surveillance system from Zhejiang province, 2018-2020

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, Xuejiao Pan, Linzhi Shen, Fuxing Chen, Ying Wang, Hui Liang, Yaping Chen, Huakun Lv   +7 more
doaj   +1 more source