Results 61 to 70 of about 1,667,281 (301)
What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]
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
Theory, 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
Annals 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
A Defense of Historical Cost Accounting [PDF]
بررسیهای 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
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The role of cost accounting in the university performance measurement in Portugal [PDF]
Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the ...
Marques, Maria da Conceição da Costa
core +1 more source
Real‐World Performance of CSF Kappa Free Light Chains in the 2024 McDonald Criteria
Annals 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
SEVERAL COORDINATES ON BASIC ACCOUNTING FOR NON-SPECIALISTS HOLDING A MANAGERIAL POSITION IN UNIVERSITIES [PDF]
Any corporate entity, can function only with its accounting, as an objective requirement of financial management, the order and discipline being requirements of law, but also of their own status.
Carmen Comaniciu
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Effects of Biological Sex and Age on Cerebrospinal Fluid Markers—A Retrospective Observational Study
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Cerebrospinal fluid (CSF) analysis is a key diagnostic tool for neurological diseases. To date, only a few studies have investigated in larger cohorts the effect of age and biological sex on diagnostic markers extracted from CSF. Methods For this retrospective observational study, 4163 CSF findings (2012–2020) were evaluated.
Isabel‐Sophie Hafer +3 more
wiley +1 more source
Teaching Sustainability in an Accounting Classroom
Discourse 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
Management Accounting for Service: A Research Agenda [PDF]
Purpose – The purpose of the paper is to point out a research agenda for Management Accounting under the emergent Service-Dominant (S-D) Logic. S-D Logic is widely discussed in the field of Marketing, the paper tries to extend S-D Logic in the Management
Andrea Tenucci, Lino Cinquini
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