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Management of Transplant Renal Artery Pseudoaneurysm and Literature Review [PDF]

open access: yesCase Reports in Transplantation, 2022
Renal transplantation is the ultimate treatment for end-stage renal disease patients. However, vascular complications can impact renal allograft outcomes. Extrarenal pseudoaneurysms (EPSA) are a rare complication occurring in 1% of transplant recipients.
Luke Anders   +5 more
doaj   +2 more sources

The Development of EPSAS: Contributions from the Literature [PDF]

open access: yesAccounting in Europe, 2019
EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to...
Josette Caruana   +3 more
core   +8 more sources

IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS [PDF]

open access: yesStudia Universitatis Babeş-Bolyai Negotia, 2016
Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem.
Andrei-Razvan CRISAN   +3 more
doaj   +4 more sources

Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2022
Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris   +1 more
doaj   +1 more source

The Link Between Public Management and Accounting from the Point of View of Performance

open access: yesCECCAR Business Review, 2021
This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions,
Cristina Silvia NISTOR   +1 more
doaj   +1 more source

Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2017
Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce In recent years, there has been a noticeable increase in activity in the field of standardization of public sector accounting, which has an ...
Aleksandra Szewieczek   +1 more
doaj   +1 more source

بررسی مسائل و چشم انداز همگرایی استانداردهای حسابداری بخش عمومی اروپا با استانداردهای بین المللی حسابداری بخش عمومی [PDF]

open access: yesحسابداری و بودجه‌ریزی بخش عمومی, 2021
انتشار استانداردهای بین‌المللی حسابداری بخش عمومی (IPSAS) موجب شده تا در مناطق مختلف جهان، کشورها در صدد همگرایی با آن اقدام نمایند. در این راستا برخی کشورها، پیشرو و برخی دیگر با توجه به آثار احتمالی همگرایی و تحولاتی که می‌بایست صورت گیرد، هنوز اقدامی ...
جواد یوسفی برهمن
doaj  

I 7 vizi della competenza finanziaria degli Enti territoriali italiani e i 4 ostacoli all’armonizzazione europea

open access: yesArgomenti: Rivista di Economia, Cultura e Ricerca Sociale, 2020
Directive 2011/85/EU provides for the adoption of economic and financial accounting systems in the general government of EU Member States. The objective of this work is to verify whether the accounting system of the Italian territorial entities ...
Fabio Giulio Grandis, Andrea Federici
doaj   +1 more source

Using the EPSA Rubric and EPSA Score to Evaluate Student Learning at the Course and Program Level [PDF]

open access: yes2015 ASEE Annual Conference and Exposition Proceedings, 2015
Using the EPSA Rubric and EPSA Score to Evaluate Student Learning at both the Course and Program LevelABSTRACTEngineering programs often contain a senior level “Professional Issues” course to cover topics,such as ethics, which are related to the professional practice of engineering.
Edwin R. Schmeckpeper P.E.   +4 more
openaire   +2 more sources

EU tar styringen i utvikling av regnskapsføring i offentlig sektor – hvor går Norge?

open access: yesMagma, 2014
Bruk av et periodisert virksomhetsregnskap i offentlig sektor er på full fremferd internasjonalt, hvor særlig EU er en sterk pådriver for implementering av periodiseringsprinsippsippet, og da på alle nivåer innen offentlig forvaltning.
Morten Haukaas
doaj   +1 more source

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