Results 101 to 110 of about 3,929 (267)
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
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Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
A grounded theory analysis of the pre-measurement phase for the accounting recognition of assets [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This thesis induces a theory for the pre-measurement phase of the asset recognition process in the financial reporting domain centred upon the use of the ...
El Tawy, Nevine Abdel Halim
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Lost in aggregation? On the importance of local food price data for food poverty estimates
American Journal of Agricultural Economics, EarlyView.Abstract This paper explores within‐country variations in food price dynamics and food poverty estimates by employing local market price data and national consumer price index (CPI) data. Our results show that national CPI data may be useful for approximating national trends but they fail to detect and identify spatial variations in local trends, which
Stephan Dietrich +4 more
wiley +1 more source
ACCOUNTANTS ABOUT ACCOUNTING POLICIES. AN EMIPRICAL INVESTIGATION OF SMES FROM BIHOR COUNTY [PDF]
This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been
Belenesi Marioara +2 more
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The role of venture‐financed startups in innovation for US agriculture
American Journal of Agricultural Economics, EarlyView.Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff +2 more
wiley +1 more source
Harmonization at the European Union: A difficult but needed task [PDF]
New Public Management (NPM) is a cluster of techniques that guide the public sector towards modernization and innovation and accountancy is one of the matters being reformed.
Ana Yetano Sánchez de Muniaín
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Harmonisation of agricultural accounting
, 2007 This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural ...
Jaroslav Sedláček
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The psychosocial toll of Dublin III on asylum seekers in the Netherlands
American Journal of Community Psychology, EarlyView.Abstract The Dublin III Regulation determines which EU Member State is responsible for examining asylum claims, but its implementation carries significant consequences for those subjected to it. This study examines how Dublin III, as implemented in the Netherlands, affects asylum seekers' psychosocial wellbeing using Silove′s Adaptation and Development
Imen El Amouri
wiley +1 more source
Examining dual accounting systems in Europe. [PDF]
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Muiño Vázquez, Flora +1 more
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