Results 141 to 150 of about 20,146 (272)
TDP43 pathology in chronic traumatic encephalopathy retinas. [PDF]
Acta Neuropathol Commun, 2023 Phansalkar R +12 more
europepmc +1 more source
ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION [PDF]
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets.
Danciu Radu, Deac Marius
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AI Mimicry and Human Dignity: Chatbot Use as a Violation of Self‐Respect
Journal of Applied Philosophy, EarlyView.ABSTRACT This article investigates how human interactions with AI‐powered chatbots may offend human dignity. Current chatbots, driven by large language models, mimic human linguistic behaviour but lack the moral and rational capacities essential for genuine interpersonal respect.
Jan‐Willem van der Rijt +2 more
wiley +1 more source
The influence of specific accounting differences on the choice between IFRS or US GAAP. [PDF]
Due to the increased competition on capital markets and given the global importance of US markets, IFRS and US GAAP are competing to become the world standards set. Although comparable in many aspects, IFRS and US GAAP still differ in accounting for some
Gaeremynck, Ann +2 more
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Monitoring and Institutional Trust Repair
Journal of Applied Philosophy, EarlyView.ABSTRACT A monitoring‐based strategy for repairing ruptured institutional trust is motivated and defended, bringing together insights about both interpersonal and institutional trust breakdown. The strategy pursued identifies and exploits important differences between interpersonal and institutional trust relations, insofar as monitoring in each case ...
Emma C. Gordon
wiley +1 more source
Goodwill-Impairment: Auswirkungen des Impairment-only-Ansatzes
, 2012 Meyer, Conrad, Halberkann, Jérôme
openaire +1 more source
Is Partisanship Dysfunctional for Representative Institutions?
Journal of Applied Philosophy, EarlyView.ABSTRACT As political institutions, representative assemblies can be seen as rule‐governed structures of interrelated roles with power mandates, which elected officeholders must exercise in accordance with the normative values justifying the institutions' establishment.
Chiara Destri
wiley +1 more source
Prevalence of Frontotemporal Dementia in Females of 5 Hispanic Families With R159H VCP Multisystem Proteinopathy. [PDF]
Neurol Genet, 2023 Shmara A +11 more
europepmc +1 more source
The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
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