Results 1 to 10 of about 285,953 (300)
An inventory of invasive alien species in China [PDF]
NeoBiota, 2012 Invasive alien species (IAS) are a major global challenge requiring urgent action, and the Strategic Plan for Biodiversity (2011–2020) of the Convention on Biological Diversity (CBD) includes a target on the issue.
Haigen Xu +21 more
doaj +4 more sources
Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
doaj +2 more sources
Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan
The Lahore Journal of Business, 2014 This study examines earnings management through deferred taxes calculated under the IAS 12 and its impact on firm valuation. The literature finds that book–tax nonconformity leads to better earning quality and a greater association between earnings and ...
Abdul Rafay, Mobeen Ajmal
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Utilization of pipeline embolization device for treatment of ruptured complex intracranial aneurysms [PDF]
Frontiers in NeurologyObjectiveUse of the Pipeline embolization device (PED) for treatment of ruptured complex intracranial aneurysms (IAs) remains controversial due to higher thromboembolic and hemorrhagic complications compared to balloon-assisted coiling.
Yong-Feng Han +4 more
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Recognition of Deferred Tax Assets Practices and Conservatism
Asian Journal of Accounting Perspectives, 2009 The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
doaj +7 more sources
The NRF2-KEAP1 pathway is an early responsive gene network in arsenic exposed lymphoblastoid cells. [PDF]
PLoS ONE, 2014 Inorganic arsenic (iAs), a major environmental contaminant, has risen as an important health problem worldwide. More detailed identification of the molecular mechanisms associated with iAs exposure would help to establish better strategies for prevention
Emilio J Córdova +7 more
doaj +1 more source
Frontiers in Neurology, 2021 Background and Purpose: The utilization of flow diversion for ruptured intracerebral aneurysms (IAs) is still limited. We aimed to demonstrate our multicenter experience using the pipeline embolization device (PED) for ruptured IAs that were difficult to
Weiying Zhong +19 more
doaj +1 more source
Influence of Dietary Compounds on Arsenic Metabolism and Toxicity. Part I—Animal Model Studies
Toxics, 2021 Population and laboratory studies indicate that exposure to various forms of arsenic (As) is associated with many adverse health effects; therefore, methods are being sought out to reduce them.
Monika Sijko, Lucyna Kozłowska
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Pediatric Rheumatology Online Journal, 2022 Background Children with juvenile idiopathic arthritis (JIA) who achieve a drug free remission often experience a flare of their disease requiring either intraarticular steroids (IAS) or systemic treatment with disease modifying anti-rheumatic drugs ...
Timothy Hahn +7 more
doaj +1 more source
Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that ...
Mariusz Karwowski
doaj +1 more source