Results 31 to 40 of about 15,950,718 (270)

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

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

Incidence, Risk Factors and Management of Adverse Events in Contemporary Real‐World Care of Children with Juvenile Idiopathic Arthritis

open access: yesArthritis Care &Research, Accepted Article.
Objective We describe the frequency, risk factors, severity, and management of actionable and serious adverse events (AAE and SAE) in children with newly diagnosed Juvenile Idiopathic Arthritis (JIA) in Canada. Methods We enrolled patients within 3 months of JIA diagnosis in the Canadian Alliance of Pediatric Rheumatology Investigators (CAPRI) Registry,
Bashayer Alnuaimi   +10 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  

Field Report from Collaborative Research Center 1625: Heterogeneous Research Data Management Using Ontology Representations

open access: yesAdvanced Engineering Materials, EarlyView.
A unified research data management framework for heterogeneous materials data is presented. The system integrates multimodal datasets using ontologies and knowledge graphs, enabling interoperability and FAIR (findable, accessible, interoperable, reusable) data principles. By linking data across scales and workflows, it supports reproducible, Artifitial
Doaa Mohamed   +6 more
wiley   +1 more source

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  

The PRIMA Thesaurus for Materials Science and Engineering

open access: yesAdvanced Engineering Materials, EarlyView.
The PRIMA Thesaurus is a structured vocabulary designed to improve how materials science data is described and shared. Developed with input from multiple experts, it enables clear documentation of research workflows, data exchange, and reuse across platforms.
Rossella Aversa   +8 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  

Supporting AI Readiness Through Digital Workflows in Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Digitalization drives innovation in materials science by connecting data silos and turning heterogeneous processes into reusable research pipelines. Across 13 MaterialDigital projects, digital workflows reveal complementary pathways toward AI‐ready materials research, founded on structured data, persistent artifacts, executable orchestration, and ...
Marian Bruns   +67 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  

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