Results 71 to 80 of about 471,312 (300)

TFRS kapsaminda sermayenin korunabilirliginin ekonomik kar analizi ve getirilen oneri uzerine bir uygulama [PDF]

open access: yes, 2016
Globalization has removed borders of trade on the world and this result has directed to globalize the accounting systems. IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards) are developed and updated everyday ...
Altinkaynak, Firat, Kirlioglu, Hilmi
core  

Cumulative Social Disadvantage and Disease Activity in Juvenile Idiopathic Arthritis: A Childhood Arthritis and Rheumatology Research Alliance Registry Study

open access: yesArthritis Care &Research, EarlyView.
Objective Social determinants of health (SDOH) contribute to juvenile idiopathic arthritis (JIA) disparities, but most studies have assessed SDOH independently rather than cumulatively across individual, family, and neighborhood levels. Using a socioecological framework, we investigated the relationship among cumulative social disadvantage ...
William Daniel Soulsby   +448 more
wiley   +1 more source

A fundamentalist perspective on accounting and implications for accounting

open access: yesChina Journal of Accounting Research, 2013
This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting ...
Guohua Jiang, Stephen Penman
doaj   +1 more source

Analisis Faktor-faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) [PDF]

open access: yes, 2014
Users of financial statements need information that is valid as a basis for decisions they make. In the conceptual framework of financial reporting stated that the timeliness of financial reporting is a major qualitative characterize in favor of the ...
Anisma, Y. (Yuneita)   +2 more
core  

Biopsychosocial determinants of hand function and its trajectories over five years in patients with hand osteoarthritis

open access: yesArthritis Care &Research, Accepted Article.
Objectives This study aimed to investigate hand function trajectories over 5 years in primary hand osteoarthritis. Additionally, determinants of baseline and longitudinal hand function were assessed. Methods 538 patients with both baseline and 5‐year study visits were analyzed.
Annemiek V.E.M. Olde Meule   +4 more
wiley   +1 more source

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
doaj  

The Physician‐Scientist Pipeline for Pediatric Rheumatology – Current Landscape and Future Perspectives.

open access: yesArthritis Care &Research, Accepted Article.
Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu   +2 more
wiley   +1 more source

Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2003
Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting.
G Babajani, D Foroghi
doaj  

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

Revisiting Stability Criteria in Ball‐Milled High‐Entropy Alloys: Do Hume–Rothery and Thermodynamic Rules Equally Apply?

open access: yesAdvanced Engineering Materials, Volume 27, Issue 6, March 2025.
The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez   +5 more
wiley   +1 more source

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