Results 21 to 30 of about 47,384 (250)

Managing the agricultural enterprises’ valuation: actuarial approach [PDF]

Problems and Perspectives in Management, 2020
This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model.
Olena Fomina, Olena Moshkovska, Svitlana Luchyk, Yulia Manachynska, Mikhaylo Kuzub   +4 more
doaj   +1 more source

THE GROWING IMPORTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS [PDF]

Annals of the University of Oradea: Economic Science, 2016
This paper highlights the importance, development, and evolution of International Financial Reporting Standards (IFRS), emphasizing some relevant issues in contemporary accounting, such as the need for a globally recognized financial reporting system and
Kornel Toth, Eva Darabos
doaj  

Accounting for Business Models: Increasing the Visibility of Stakeholders

Journal of Business Models, 2015
Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure.
Colin Haslam, Nick Tsitsianis, Tord Andersson, Pauline Gleadle   +3 more
doaj   +1 more source

An assessment of the conceptual linkages between the qualitative characteristics of useful financial information and ethical behavior within informal institutions [PDF]

Economic Horizons, 2020
This research is aimed at assessing the conceptual linkages between the qualitative characteristics of useful financial information defined by the International Accounting Standards Board (IASB) and ethical behavior within informal institutions.
Ebiaghan Orits Frank
doaj   +1 more source

Bridging the Gap in Neuroblastoma Care: Consensus‐Based Statements With Recommendations for Improved Patient and Caregiver Experiences

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Neuroblastoma's complex, heterogeneous biology poses significant diagnostic and therapeutic challenges, often requiring caregivers to absorb complex information and participate in time‐sensitive decisions. However, caregivers often feel unprepared to evaluate options.
Vickie Buenger, Joseph Bauer, Jennifer Diamond, Maggie Fader, Shae Hansen, Jacqueline M. Kraveka, Johanna Schoen, Amber Shearer, Dena Sherwood   +8 more
wiley   +1 more source

Application of prudence in fnancial reporting – a habit or necessity?

Acta Economica, 2015
For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
doaj   +1 more source

Animal‐Assisted Activities With Therapy Dogs in Pediatric Oncology: A Multicenter Survey of the Current Status, Implementation, and Challenges in Germany, Austria, and Switzerland

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Animal‐assisted activities (AAAs) with therapy dogs have shown positive effects on patient well‐being and quality of life in various areas of medicine, including pediatric oncology. However, research on this topic is limited. The aim of this study is to present the current status of AAA in pediatric oncology in Germany, Austria, and
Jan‐Marius Wedig, Birgit Burkhardt, Christof M. Kramm, Kira Ostermann, Sarah C. Goretzki, Uta Dirksen, Nico Kurpiers, Michael M. Schündeln   +7 more
wiley   +1 more source

Exploring Cloud Enterprise Resource Planning Systems in Egyptian SMEs: Theoretical Framework for Financial Reporting Quality [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
- Purpose: This theoretical study aims to develop an integrated framework for evaluating the post-implementation performance of Cloud Enterprise Resource Planning (CERP) systems in small and medium-sized enterprises (SMEs) in Egypt.
Dalia Adel Abas, Hanan Hassan Gad Allah, Mira Mohamed Ashraf Yousef El-Abd   +2 more
doaj   +1 more source

Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas, Jakob Q. Weiss, Kellee N. Parker, Cathy Lee‐Miller   +3 more
wiley   +1 more source

From mice to humans—divergent strategies for intestinal homeostasis and regeneration

FEBS Letters, EarlyView.
Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa, Shinya Sugimoto, Toshiro Sato   +2 more
wiley   +1 more source