Results 61 to 70 of about 471,312 (300)

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  

Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems. [PDF]

open access: yes, 2012
Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify -
Edelmann, Gerhard
core  

Association Between Motor Pathway Damage and Motor Deficit in Upper and Lower Limb in People With MS

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Corticospinal tract damage is common in people with MS, but the degree of clinical symptoms varies. We hypothesize that corticospinal tract lesions are more extensive and severe in people with MS with motor impairments in both upper and lower limbs.
Mathilde Liffran   +13 more
wiley   +1 more source

A Qualitative Analysis of Patient Perspectives and Preferences in Lupus Management to Guide Lupus Guidelines Development

open access: yesArthritis Care &Research, EarlyView.
Objective A patient‐centered approach for chronic disease management, including systemic lupus erythematosus (SLE), aligns treatment with patients’ values and preferences, leading to improved outcomes. This paper summarizes how patient experiences, perspectives, and priorities informed the American College of Rheumatology (ACR) 2024 Lupus Nephritis (LN)
Shivani Garg   +20 more
wiley   +1 more source

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

Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]

open access: yes, 2009
This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core   +1 more source

Integrating Patient‐Reported Quality Measures in Systemic Lupus Erythematosus: Development of the American College of Rheumatology Implementation Guide

open access: yesArthritis Care &Research, EarlyView.
Objective To support high‐quality, patient‐centered care for systemic lupus erythematosus (SLE), the American College of Rheumatology (ACR) developed evidence‐based measures incorporating clinical and patient‐reported outcome measures (PROMs). Using the Consolidated Framework for Implementation Research (CFIR), we conducted semistructured interviews ...
Catherine Nasrallah   +13 more
wiley   +1 more source

Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting

open access: yesEuropean Research on Management and Business Economics
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework.
Pilar Tirado-Valencia   +3 more
doaj   +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

SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK [PDF]

open access: yes
This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and
Oana Raluca Ivan
core  

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