Results 81 to 90 of about 1,490,069 (267)

Indirect fractures in long bones resulting from gunshot trauma: Occurrence, characterization, and need for additional research

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Indirect fractures from gunshot wounds can occur when a projectile impacts soft tissue without making direct contact with the bone. Existing biomechanical and clinical research suggests that indirect fractures result in lower levels of comminution, and that resultant fracture patterns can resemble those seen in blunt force trauma (e.g., wedge ...
Alexandra Semma Tamayo   +4 more
wiley   +1 more source

FORENSIC TECHNIQUE FOR IDENTIFYING CORRUPTION CHALLENGES TO NATIONAL SECURITY THROUGH DIGITAL TECHNOLOGIES

open access: yesBaltic Journal of Economic Studies
The article's subject is the application of forensic techniques for the identification of corruption challenges to national security through the utilisation of digital technologies.
Oleksii Makarenkov, Victoria Kosa
doaj   +1 more source

Suicides disguised as homicides through weapon concealment: A two‐way copycat phenomenon between fiction and real world

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Suicides disguised as homicides present a persistent challenge in forensic case analysis, particularly when the weapon is deliberately removed after discharge. This study investigates the evolution of weapon concealment techniques—specifically the “load‐and‐rope” and “helium balloon‐tied gun” methods—across documented casework, forensic ...
Ernesto Damiani   +2 more
wiley   +1 more source

THE NORMATIVE AND INSTITUTIONAL FRAMEWORK OF ACCOUNTING EXPERTISE IN THE REPUBLIC OF MOLDOVA: A CRITICAL ANALYSIS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The paper provides a critical analysis of the regulatory and institutional framework governing forensic accounting in the Republic of Moldova. This theoretical study is based on an examination of the relevant legislation, including Law nr. 68/2016 on
MUNTEANU VERONICA , GRAUR ANATOL
doaj  

The interface between financial accounting and tax accounting: A summary of current research [PDF]

open access: yes, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

A comparison of forensic anthropology casework across two urban Midwest Medical Examiner's offices, 2013–2022

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Forensic anthropology has garnered greater attention in the academic and medicolegal communities with more practitioners embedded in Medical Examiner's and Coroner's offices. Practitioners have varied roles and responsibilities, leaving few opportunities to compare the nature, breadth, and outcomes of their casework.
Erin B. Waxenbaum   +2 more
wiley   +1 more source

Exploring feature variability in digitally captured signatures—Part I: Variability in genuine signatures and the effects of collection sessions and writing position

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Digitally captured signatures (DCSs) pose new challenges for forensic handwriting examination compared with paper‐based signatures. While DCSs provide spatial coordinates, time and force values for forensic examination, the variability of the features derived from these data remains insufficiently understood.
Jonathan Heckeroth   +5 more
wiley   +1 more source

Forensic Accounting: Bibliometric Analysis in Brazilian Journals

open access: yesRevista Sociedade, Contabilidade e Gestão, 2016
This paper used a bibliometric research to compare and draw an overview of scientific production on forensic Accounting area, published in Brazilian journals in the period between 2005 and 2014 regarding the number of publications, characteristics of the
Geovanna Lopes Salles   +3 more
doaj  

The impact of constructive operating lease capitalisation on key accounting ratios [PDF]

open access: yes, 1998
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith   +5 more
core   +1 more source

The company you keep: The influence of popular delinquents and deviant brokers on offending trajectories

open access: yesCriminology, EarlyView.
Abstract Research on how delinquent peer associations affect individuals’ life courses is limited. This paper addresses this gap by examining delinquent peer network characteristics and their impact on offending trajectories through social network analysis (SNA) and group‐based trajectory modeling (GBTM).
Daniel Trovato
wiley   +1 more source

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