Results 21 to 30 of about 3,041 (213)
Revista Contabilidade & Finanças, 2001 En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable.
María Antonia García Benau +1 more
doaj +1 more source
Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams
Advanced Functional Materials, EarlyView.Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan +3 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.Antimicrobial peptide (AMP)‐loaded nanocarriers provide a multifunctional strategy to combat drug‐resistant Mycobacterium tuberculosis. By enhancing intracellular delivery, bypassing efflux pumps, and disrupting bacterial membranes, this platform restores phagolysosome fusion and macrophage function.
Christian S. Carnero Canales +11 more
wiley +1 more source
The Future of Accounting Expectations and Possibilites in the Integration
Theory, Methodology, Practice, 2004 The prospect of global harmonisation of the accounting standards have seemed far away up to now. Countries with relatively low economic potentials – like Hungary – faced a geat many questions when they regulated their accounting rules.
Tibor Pál
doaj
Harmonising Basel III and the Dodd Frank Act Through International Accounting Standards – Reasons Why International Accounting Standards Should Serve as 'Thermostats' [PDF]
SSRN Electronic Journal, 2012 Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences through Regulatory Structure Reforms and Enforced ...
openaire +1 more source
Advanced Healthcare Materials, EarlyView.Cerebral organoids are transforming brain research, yet the field remains fragmented. This comprehensive systematic review maps 738 studies published between 2014 and 2024 to uncover trends, gaps, and opportunities across neuroscience. Introducing OrganoidMap—an interactive, open‐access platform to explore and compare models—this work enables ...
Anna Wolfram +10 more
wiley +1 more source
The evolutionary aspect of tax systems and tax accounting
Економіка, управління та адмініструванняThe article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen +3 more
doaj +1 more source
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]
Annals of the University of Oradea: Economic Science, 2013 IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific ...
Moț Ioana, , ,
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El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales
Revista Contabilidade & Finanças, 2005 Actualmente, tras el acuerdo firmado en 1995 entre el IASB y la IOSCO, junto con el plan de convergencia establecido entre el IASB y el FASB en 2002, el proceso de armonización contable se encuentra en un momento de enorme efervescencia.
Mercedes Palacios Manzano +1 more
doaj +1 more source
Advanced Healthcare Materials, EarlyView.Adhesions’ high occurrence rates and high morbidity render them a critical challenge to be addressed. Current prevention methods, such as physical barriers, have many limitations, resulting in inconsistent safety and efficacy. This study demonstrates the potential for sprayable polymeric materials as an adhesion barrier.
Robert J. Morris III +7 more
wiley +1 more source