Results 61 to 70 of about 174,655 (252)

Ethical Foreground and Background in Adult Educator Work

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Adult educators work in a complex ethical environment. The very act of contributing to the learning of another is fraught with moral overtones. In this paper we consider the ethical dimensions of adult educator practice by distinguishing the ethical features of the context or ‘background’ of practice from the ethical capabilities and decision ...
Steven Hodge, Sonal Nakar
wiley   +1 more source

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2012
This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector.
Josep Mª. Argilés Bosch   +2 more
doaj  

HISTORICAL COST AND FAIR VALUE WITHIN THE CONTEXT OF FINANCIAL CRISIS [PDF]

open access: yesChallenges of the Knowledge Society, 2011
Financial crisis determined the fast extension of global financial bankruptcy upon the world, representing at the same time the first crisis of the accounting term of "fair value", under the shade of which subsists a number of standards which request to ...
DIANA ELENA BRINZA
doaj  

DEVIASI ATAS RELEVANSI KONSEP LAPORAN KEUANGAN HISTORICAL COST DAN CURRENT COST DENGAN KONSEP AKUNTANSI SYARIAH TERHADAP PENGAMBILAN KEPUTUSAN

open access: yesEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2016
Permasalahan yang diteliti adalah apakah masih relevan konsep laporan keuangan historical cost tersebut dengan pengambilan keputusan dalam kondisi yang penuh ketidak pastian.
Arif Hartono
doaj   +1 more source

Predictive Ability of Plasma p‐tau217 for β‐Amyloid Status: A Prospective Multicenter Study

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Plasma tau phosphorylated at threonine 217 (p‐tau217) measured with fully automated platforms has shown high accuracy for Alzheimer's disease (AD) diagnosis, but real‐world multicenter data remain limited. We aimed to validate the diagnostic performance of p‐tau217 for identifying AD pathology in a real‐world multicenter cohort ...
Miquel Massons   +33 more
wiley   +1 more source

THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2013
This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world.
ALICE EMILIA ŢINTA
doaj  

Ofatumumab in Myelin Oligodendrocyte Glycoprotein Antibody–Associated Disease: A Comparison With Rituximab

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate the efficacy and safety of ofatumumab in patients with myelin oligodendrocyte glycoprotein antibody–associated disease (MOGAD), and compare it with rituximab. Methods We conducted a single–center, observational study including 22 MOGAD patients treated with ofatumumab and 21 treated with rituximab.
Yuxin Fan   +5 more
wiley   +1 more source

Inflation adjustments of financial statements: Implication to price index and performance

open access: yesInternational Journal of Academe and Industry Research
This paper examines the critical role of inflation accounting in adjusting financial statements to accurately reflect the impact of inflation on the economy.
Kawa Wali   +2 more
doaj   +1 more source

Sertraline Treatment Can Mimic Niemann‐Pick Type C Biomarker Profile: A Diagnostic Pitfall

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background Oxysterols (cholestane‐3β,5α,6β‐triol and 7‐ketocholesterol) and N‐palmitoyl‐O‐phosphocholineserine (PPCS) are sensitive biomarkers for Niemann‐Pick disease type C (NPC) screening. However, false‐positive results occur, with a biomarker profile suggestive of NPC despite the absence of pathogenic variants in genes involved in NPC or ...
Maria Makrygianni   +19 more
wiley   +1 more source

Estimating outcomes and cost effectiveness using a single-arm clinical trial: ofatumumab for double-refractory chronic lymphocytic leukemia

open access: yesCost Effectiveness and Resource Allocation, 2017
Background Ofatumumab (Arzerra®, Novartis) is a treatment for chronic lymphocytic leukemia refractory to fludarabine and alemtuzumab [double refractory (DR-CLL)].
Anthony J. Hatswell   +4 more
doaj   +1 more source

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