Results 31 to 40 of about 37,288 (269)

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]

open access: yesAnnals 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, , ,
doaj  

El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales

open access: yesRevista 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

Toward Low‐Consumable Anodes: Process Simulation and Prospective Life Cycle Assessment of NiFe2O4‐NiO‐Ni‐Cu vs. Prebaked Anodes for Aluminum Production with use of Molten Salt Electrolysis

open access: yesAdvanced Engineering Materials, EarlyView.
Low‐consumable nickel ferrite‐based anodes for the Hall–Héroult process are compared with conventional prebaked carbon anodes using thermodynamic simulation and prospective life cycle assessment under contrasting future electricity system pathways from 2025 to 2050.
Felipe Alejandro Garcia Paz   +6 more
wiley   +1 more source

ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE [PDF]

open access: yesRisk in Contemporary Economy, 2014
Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on
Riana Iren RADU   +2 more
doaj  

Mapping the Cerebral Organoid Landscape: A Systematic Review of Preclinical 3D Models in Neuroscience

open access: yesAdvanced 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 LEGAL FRAMEWORK FOR THE IMPLEMENTATION OF IFRS AND THEIR IMPLICATIONS IN THE BANKING SYSTEM FROM ROMANIA [PDF]

open access: yesRisk in Contemporary Economy, 2015
At the level of the European financial system, banks are the basic institutions which provide financing for the private sector, it preferring bank financing at the expense of financing through the capital market.
Anisoara Apetri   +2 more
doaj  

STANDARDISATION OR HARMONISATION IN INTERNATIONAL ACCOUNTING: A CONTINGENCY PRESPECTIVE

open access: yesJurnal Riset Akuntansi dan Keuangan, 2008
Standmdisasi dan hmmonkasi merupakan permasalahan penting dalom alruntansi internasional yang telah dikeibangkan pada tahun-tahun terakhir ini. PmHek internasional akuntansi itu sendiri bervariasi dori ' sdttt negara ke negara lainnya karena masing-masing negara mempunyai lingkungannya sendiri yang berbeda satu sama lain.
openaire   +1 more source

Sprayable Polymer Blends With Short‐Chain Surface Segregation for Preventing Postoperative Abdominal Adhesions

open access: yesAdvanced 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

The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges

open access: yesBuhalterinės Apskaitos Teorija ir Praktika
The article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
doaj   +1 more source

Paving the Way to Elucidate Hg's Role in Tumorigenesis

open access: yesAdvanced Science, EarlyView.
Tumorigenesis can result from diverse environmental carcinogens. Among them, mercury—a lifelong bioaccumulative Group 2B carcinogen—has tumorigenic potential that remains poorly understood due to confounding co‐exposures and limited organ‐specific data.
Shouying Li   +10 more
wiley   +1 more source

Home - About - Disclaimer - Privacy