Results 51 to 60 of about 11,164 (266)
FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj +1 more source
Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley +1 more source
AI‐Based Immortality: The Ethical Advantage of the Aretai Approach
AI &Innovation, EarlyView.ABSTRACT The convergence of artificial intelligence, digital identity technologies, and biogerontological ambitions has produced a novel set of philosophical problems that have not yet been adequately addressed within mainstream bioethical discourse. Digital life extension—encompassing AI‐generated avatars, neural data preservation, mind uploading, and
Mirko Daniel Garasic
wiley +1 more source
Value relevance of fair value hierarchy
Jurnal Akuntansi dan Auditing IndonesiaImplementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj +1 more source
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
Jurnal Akuntansi dan Auditing, 2014 This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno +2 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
High‐elevation endemic plants predicted to lose habitat from changing climate in Washington State
American Journal of Botany, EarlyView.Abstract Premise High‐elevation plants face unique challenges from potential climate change impacts that will likely require upslope migration into increasingly smaller suitable habitat. This situation is particularly acute for endemic species that by definition occupy small geographic ranges.
Nicholas L. Gjording +4 more
wiley +1 more source
American Journal of Medical Genetics Part A, EarlyView.ABSTRACT Smith–Magenis syndrome (SMS) results from either a recurrent 17p11.2 deletion or pathogenic variants in the retinoic acid induced 1 gene (RAI1). While neurodevelopmental impairment and behavioral dysregulation are well recognized, systematic genotype‐stratified analyses across psychiatric domains remain limited.
Albin Blanc +7 more
wiley +1 more source
The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
Australian Journal of Social Issues, EarlyView.ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton +2 more
wiley +1 more source