Results 31 to 40 of about 66,836 (103)

Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements

Muhasebe Enstitüsü Dergisi
Supplier finance-reverse factoring transactions have positive effects on supply chain finance and resilience, mainly by lowering the financing costs of suppliers that are mostly small- and medium-sized enterprises. However, these transactions have become
Seçil Sigali, Reha Memişoğlu
doaj   +1 more source

Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method

Muhasebe Enstitüsü Dergisi
This study aims to analyze 1,009 publications on “Financial Accounting” limited according to certain criteria in the Web of Science database, using the VOSviewer software program and the traditional bibliometric analysis method.
Feden Koç, Sevinç Gülseçen
doaj   +1 more source

The Effect of Quizlet Application in Accounting Education in Terms of Academic Performance and Student Motivation

Muhasebe Enstitüsü Dergisi
The impact of artificial intelligence on the accounting profession has made technology integration in higher education imperative. High technology is used as a tool to enhance education, with gamification and mobile learning technologies gaining ...
İlker Kefe, İrem Kefe
doaj   +1 more source

Influence of composition of the near-surface graded-gap layer on the admittance of metal-insulator-semiconductor structures based on graded-gap MBE n-Hg1−xCdxTe in wide temperature range

, 2014
Influence of the CdTe content in a near-surface graded-gap layer on the admittance of MIS-structures fabricated on the basis of heteroepitaxial Hg1−xCdxTe (x = 0.22–0.23 and 0.31–0.32) films grown by molecular beam epitaxy was investigated in a wide ...
A. Voitsekhovskii, S. Nesmelov, S. Dzyadukh   +2 more
semanticscholar   +1 more source

Ethics of Artificial Intelligence (AI) Use in Accounting

Muhasebe Enstitüsü Dergisi
The aim of this study was to provide an overview of the ethical use of artificial intelligence in the field of accounting through a systematic review. The automation of tasks by artificial intelligence, its ability to perform identifications quickly, and
Uğur Bellikli
doaj   +1 more source

The Energy Gap in the (Hg1−xSnx)Ba2Ca2Cu3O8+y Superconductor

, 2014
The experimental data show that the increase of tin in the (Hg1−xSnx)Ba2Ca2Cu3O8+y superconductor results in a visible increase in the pseudogap temperature (T⋆) with a slight decrease in the value of the critical temperature (TC).
R. Szczesniak, A. Durajski
semanticscholar   +1 more source

EL PILAR 2 DE LA OCDE. UN ANÁLISIS DE LA TRIBUTACIÓN MÍNIMA GLOBAL DESDE LA PERSPECTIVA DE LA JUSTICIA FISCAL PARA LOS PAÍSES EN DESARROLLO

Crónica Tributaria
La globalización ha dado lugar a un aumento de las transacciones transfronterizas, especialmente por parte de las empresas multinacionales, lo cual ha provocado un cambio en el equilibrio entre los sistemas fiscales nacionales y las normas ...
Sevilla Bernabéu, Benjamín
doaj   +1 more source

Draft Genome Sequence of Phaeomoniella chlamydospora Strain RR-HG1, a Grapevine Trunk Disease (Esca)-Related Member of the Ascomycota

Genome Announcements, 2014
The Ascomycota species Phaeomoniella chlamydospora, in concert with other fungi, is a causal agent for grapevine trunk diseases. Here, we present the first draft of the P.
Livio Antonielli, S. Compant, J. Strauss, A. Sessitsch, Harald Berger   +4 more
semanticscholar   +1 more source

Hg1, Novel Peptide Inhibitor Specific for Kv1.3 Channels from First Scorpion Kunitz-type Potassium Channel Toxin Family*

Journal of Biological Chemistry, 2012
Background: The potassium channel inhibitory activity of scorpion Kunitz-type toxins has not yet been determined. Results: We identified the first scorpion Kunitz-type potassium channel toxin family with three groups and seven members.
Zong-yun Chen, Youtian Hu, Weishan Yang, Yawen He, Jing Feng, Bin Wang, Rui Zhao, Jiu-ping Ding, Z. Cao, Wenxin Li, Yingliang Wu   +10 more
semanticscholar   +1 more source

MUHASEBE VE FİNANS ALANINDA YAZILMIŞ LİSANSÜSTÜ TEZLERE YÖNELİK BİR İÇERİK ANALİZİ

İşletme Bilimi Dergisi, 2019
Amaç: Bu çalışmanınamacı Sakarya Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı’ndaMuhasebe ve Finansman alanında hazırlanmış lisansüstü tezlere yönelik kategorikbilgiler elde ederek alanda çalışma yapacaklar için bir kesit sunmaktır ...
Özlem Doğan, Fırat Altınkaynak
doaj   +1 more source