Results 21 to 30 of about 37,288 (269)

International Accounting Standards Harmonisation: the Case of Iran Privatisation [PDF]

open access: yes, 2005
Accounting standards harmonisation literature shows that from the beginning of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing ...
Roudaki, J. (Jamal)
core  

Multidimensional Profiling of MRI‐Negative Temporal Lobe Epilepsy Uncovers Distinct Phenotypes

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Although hippocampal sclerosis (TLE‐HS) represents the most frequent cause of temporal lobe epilepsy (TLE), up to 30% of patients show no lesion on visual MRI inspection (TLE‐MRIneg). These cases pose diagnostic and therapeutic challenges and are underrepresented in surgical series.
Alice Ballerini   +28 more
wiley   +1 more source

GAD65 Antibody ELISA With Extended Reportable Range: Validation and Guidance for Neurological Practice

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon   +11 more
wiley   +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

Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización contable como modelo para otras áreas económicas

open access: yesRevista 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

Association Between Motor Pathway Damage and Motor Deficit in Upper and Lower Limb in People With MS

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Corticospinal tract damage is common in people with MS, but the degree of clinical symptoms varies. We hypothesize that corticospinal tract lesions are more extensive and severe in people with MS with motor impairments in both upper and lower limbs.
Mathilde Liffran   +13 more
wiley   +1 more source

The Future of Accounting Expectations and Possibilites in the Integration

open access: yesTheory, 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]

open access: yesSSRN 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

Artificial Intelligence in Systemic Sclerosis: Clinical Applications, Challenges, and Future Directions

open access: yesArthritis Care &Research, EarlyView.
Systemic sclerosis (SSc) is a rare autoimmune disease defined by immune dysregulation, vasculopathy, and progressive fibrosis of the skin and internal organs. Despite advances in care, major complications such as interstitial lung disease (ILD) and myocardial involvement remain the leading causes of morbidity and mortality.
Cristiana Sieiro Santos   +2 more
wiley   +1 more source

The evolutionary aspect of tax systems and tax accounting

open access: yesЕкономіка, управління та адміністрування
The 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

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