Results 91 to 100 of about 194,646 (276)

The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]

open access: yes, 2017
Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core   +1 more source

Evaluating a Pragmatic Strength Alternative for Frailty Measurement and Assessing Its Predictive Capacity Against Established Frailty Instruments in Rheumatoid Arthritis

open access: yesArthritis Care &Research, EarlyView.
Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles   +14 more
wiley   +1 more source

Inclusive charged-current neutrino-nucleus reactions calculated with the relativistic quasiparticle random phase approximation [PDF]

open access: yes, 2007
Inclusive neutrino-nucleus cross sections are calculated using a consistent relativistic mean-field theoretical framework. The weak lepton-hadron interaction is expressed in the standard current-current form, the nuclear ground state is described with ...
D. Vretenar   +5 more
core   +4 more sources

Associations of Rheumatoid Arthritis Disease Activity With Frailty Over Five Years of Follow‐up

open access: yesArthritis Care &Research, EarlyView.
Objective To evaluate whether rheumatoid arthritis (RA) disease activity is associated with frailty both in cross‐section and longitudinally. Methods Participants within the Veterans Affairs Rheumatoid Arthritis (VARA) registry enrolled from 2003 to 2022 were included.
Courtney N. Loecker   +14 more
wiley   +1 more source

Corporate governance and provisions under IAS 37

open access: yes, 2021
Karşılıklar gerçekleşme zamanı ve tutarı belli olmayan yükümlülüklerdir. Karşılıkların zaman ve tutar açısından doğasında var olan bu belirsizlik onların geleceğe yönelik bilgi olarak algılanmasına neden olmaktadır. Son yıllarda dinamik ekonomik çevre ve elbette ki küresel anlamda yaşanan muhasebe düzenlemelerinin sonucu olarak ileriye dönük bilgi ile ...
openaire   +1 more source

Obesity Subtypes and Longitudinal Trajectories of Function Over Seven Years of Follow‐Up: Data From the Multicenter Osteoarthritis Study

open access: yesArthritis Care &Research, EarlyView.
Objective Obesity, defined by body mass index (BMI) ≥30 kg/m2, is a risk factor for functional limitations in people with knee osteoarthritis (OA). However, function varies among such individuals. Our objective was to evaluate the implications of obesity subtypes on longitudinal patterns of physical functioning in people with or at risk for knee OA ...
Kristine Godziuk   +7 more
wiley   +1 more source

Study on the Application of the Prudence Principle in Accounting of Credit Institutions [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2014
With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in Romania.
Riana Iren RADU, Violeta ISAI
doaj  

Toward Knowledge‐Based Workflows: A Semantic Approach to Atomistic Simulations for Mechanical and Thermodynamic Properties

open access: yesAdvanced Engineering Materials, EarlyView.
Knowledge‐based atomistic workflows are presented for mechanical and thermodynamic properties. By coupling modular simulations with ontology‐aligned metadata and provenance, Fe case studies on elastic behavior, defects, thermal properties, and Hall–Petch strengthening reveal how FAIR, queryable, and reusable simulation data can be generated. Mechanical
Abril Azócar Guzmán   +5 more
wiley   +1 more source

Interação genótipo-ambiente em soja via análise de componentes principais com múltiplas matrizes de dados.

open access: yesAgro@mbiente On-line, 2014
O melhoramento da soja (Glycine max) está avançado, porém, não se obteve atingir o seu limiar produtivo, a despeito de sua base genética restrita é esperado avanço significativo com o melhoramento genético na obtenção de novos cultivares com altos níveis
Maria Clideana Cabral Maia   +5 more
doaj   +1 more source

Costs of Early Childhood Home Visiting: An Analysis of Programs Implemented in the Supporting Evidence-Based Home Visiting to Prevent Child Maltreatment Initiative [PDF]

open access: yes, 2014
The Cost Study of Evidence-Based Home Visiting Programs applied a uniform approach and common time frame to analyze costs among agencies implementing five different home visiting program models.
Andrew Burwick   +5 more
core  

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