Results 61 to 70 of about 1,656,162 (302)

Hospital Readmission After Traumatic Brain Injury Hospitalization in Community‐Dwelling Older Adults

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To examine the risk of hospital readmission after an index hospitalization for TBI in older adults. Methods Using data from the Atherosclerosis Risk in Communities (ARIC) study, we used propensity score matching of individuals with an index TBI‐related hospitalization to individuals with (1) non‐TBI hospitalizations (primary analysis)
Rachel Thomas   +7 more
wiley   +1 more source

HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]

open access: yesChallenges of the Knowledge Society, 2018
The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
doaj  

PENGARUH PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT: STUDI EMPIRIS PADA SEKTOR INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2020-2022 [PDF]

open access: yes
This research aims to provide and empirically test the effect of implementing green accounting and material flow cost accounting on sustainable development. The sampling technique was purposive sampling and a sample of 27 companies was obtained.
Aprillia, Fauzia Mellyana
core  

Functional Connectivity Linked to Cognitive Recovery After Minor Stroke

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Patients with minor stroke exhibit slowed processing speed and generalized alterations in functional connectivity involving frontoparietal cortex (FPC). The pattern of connectivity evolves over time. In this study, we examine the relationship of functional connectivity patterns to cognitive performance, to determine ...
Vrishab Commuri   +7 more
wiley   +1 more source

What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]

open access: yes
Fiscal rules, such as the excessive deficit procedure and the stability and growth pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting.
von Hagen, Jürgen, Wolff, Guntram B.
core   +3 more sources

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

open access: yesTheory, Methodology, Practice, 2011
The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for ...
Zoltán Musinszki
doaj  

A Defense of Historical Cost Accounting [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 1994
This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C.
اسفندیار ملکیان کله بستی
doaj  

Cognitive Status in People With Epilepsy in the Republic of Guinea: A Prospective, Case–Control Study

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective People with epilepsy (PWE) may experience cognitive deficits but fail to undergo formal evaluation. This study compares cognitive status between PWE and healthy controls in the West African Republic of Guinea. Methods A cross‐sectional, case–control study was conducted in sequential recruitment phases (July 2024–July 2025) at Ignace ...
Maya L. Mastick   +14 more
wiley   +1 more source

Real‐World Performance of CSF Kappa Free Light Chains in the 2024 McDonald Criteria

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Kappa free light chains (KFLCs) in the cerebrospinal fluid (CSF) have a similar performance to CSF‐restricted oligoclonal bands (OCB) for multiple sclerosis (MS) diagnosis. To help with implementation, we set out to resolve several remaining uncertainties: (1) performance in a real‐world cohort and the 2024 McDonald criteria; (2 ...
Maya M. Leibowitz   +11 more
wiley   +1 more source

Teaching Sustainability in an Accounting Classroom

open access: yesDiscourse and Communication for Sustainable Education, 2018
Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see
Creel Timothy, Paz Veronica
doaj   +1 more source

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