Results 51 to 60 of about 1,171,502 (308)

Competition among pressure groups for political influence over the determination of accounting standards [PDF]

, 1998
This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core   +4 more sources

Smart Supervision of Public Expenditure: A Review on Data Capture, Storage, Processing, and Interoperability with a Case Study from Colombia

Information
Effective fiscal control and monitoring of public management are critical for preventing and mitigating corruption, which in turn, enhances government performance and benefits citizens.
Jaime A. Restrepo-Carmona, Juan C. Zuluaga, Manuela Velásquez, Carolina Zuluaga, Rosse M. Villamil, Olguer Morales, Ángela M. Hurtado, Carlos A. Escobar, Julián Sierra-Pérez, Rafael E. Vásquez   +9 more
doaj   +1 more source

Compound Heterozygote Friedreich Ataxia Patients With Covert Proximal FXN Gene Deletions

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT We present Friedreich ataxia patients with frataxin gene deletions. Data and records were collected at the Children's Hospital of Philadelphia from patients enrolled in the FACOMS natural history study. Patients with proximal deletions initially diagnosed with only one GAA expanded allele had more severe disease than their homozygous expansion
Michael P. Lazaropoulos, Morgan C. Devore, Christina Lam, Courtney Park, Sanjay Bidichandani, David R. Lynch   +5 more
wiley   +1 more source

Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards

, 2004
Although some efforts have been made over the last twenty years, governmental capital assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with ...
Christiaens, Johan, Christiaens, JohanEB228010005671050000-0003-4939-8331F4249FEE-F0ED-11E1-A9DE-61C894A0A6B4, Johan Christiaens   +2 more
core   +1 more source

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan, Thomson, Sarah Jane, Thomson, S.J., Goodacre, A., Beattie, Vivien, Smith, Sarah Jane, Beattie, V.   +6 more
core   +1 more source

From governmental accounting to national accounting: implications on the Portuguese central government deficit

Notas Económicas, 2010
Based on the relevant differences between Governmental Accounting (GA/microeconomic perspective) and National Accounting (NA/macroeconomic perspective) this paper examines the main adjustments made in Portugal to the General Government Sector data ...
Maria Antónia Jorge de Jesus, Susana Margarida Jorge   +1 more
doaj   +1 more source

Clinical Impact of NOTCH3 Variant Location After First Stroke in CADASIL

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Despite its monogenic origin, Cerebral Autosomal Dominant Arteriopathy with Subcortical Infarcts and Leukoencephalopathy exhibits marked variability in clinical expression and severity. Variants in the NOTCH3 gene, within epidermal growth factor‐like repeat domains 1–6 or 7–34, are known to influence disease onset, but their impact ...
Léa Aguilhon, Hugues Chabriat, Dominique Hervé, Stéphanie Guey, Sophie Tezenas Du Montcel, Juliette Ortholand   +5 more
wiley   +1 more source

Observations on the changing language of accounting [PDF]

, 2010
The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
core   +1 more source

Onasemnogene Abeparvovec in Patients With SMA: Interim Results of the RESTORE Registry in Japan

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective There are limited real‐world data regarding the safety and effectiveness of onasemnogene abeparvovec (OA; Zolgensma) infusion, a one‐time gene replacement therapy, for Japanese patients with spinal muscular atrophy (SMA). We aimed to improve understanding of the real‐world outcomes for OA in Japan.
Kayoko Saito, Kamal Benguerba, Ken Tsuchida, Kazushige Yazawa, Isao Tsumiyama, Hiromitsu Kayama, Sandra P. Reyna, Farid Khan, Richard S. Finkel   +8 more
wiley   +1 more source

Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework [PDF]

Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
core