Results 61 to 70 of about 467,404 (286)

A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]

open access: yes, 2014
This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core   +1 more source

Understanding bio‐based polymers: A study of origins, properties, biodegradation and their impact on health and the environment

open access: yesFEBS Open Bio, EarlyView.
This review provides an overview of bio‐based polymer sources, their unique functional properties and their environmental impact, and addresses their role as sustainable alternatives. It discusses end‐of‐life options, including composting and anaerobic digestion for renewable energy.
Sabina Kolbl Repinc   +8 more
wiley   +1 more source

Re‐Awakening Public Attention to the Silent Pandemic of Cancer Among Older Adults in Low‐ and Middle‐Income Countries

open access: yesAging and Cancer, EarlyView.
ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef   +2 more
wiley   +1 more source

MACROECONOMIC OUTLOOK THROUGH THE EYES OF INVESTORS: FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENT [PDF]

open access: yesChallenges of the Knowledge Society, 2014
A country's economy growth is depending on the investments, either direct or indirect, made in it. Also, the level of the foreign direct investments is a relevant indicator for other potential investors.
Olivera Ecaterina OROS
doaj  

The political economy of convergence: The case of IFRS for SMEs. [PDF]

open access: yes, 2014
This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core   +1 more source

Will Memantine Exacerbate Seizures in People With Epilepsy? A Prospective Cohort Study

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate whether add‐on memantine would exacerbate seizures in people with epilepsy. Methods This was a prospective cohort study. People with epilepsy diagnosed with cognitive impairment were consecutively invited. Those who agreed were followed up for at least 24 weeks.
Peiyu Wang   +7 more
wiley   +1 more source

Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]

open access: yes, 2000
Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
core  

Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley   +1 more source

Value relevance of financial reporting: Evidence from Malaysia

open access: yesCogent Economics & Finance, 2019
The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial
Aboubakar Mirza   +2 more
doaj   +1 more source

One way forward: non-traditional accounting disclosures in the 21st century [PDF]

open access: yes, 2000
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core  

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