Results 41 to 50 of about 3,929 (267)

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

Risk 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, Camelia Mihalciuc, ana Iuliana Mihai   +2 more
doaj  

STANDARDISATION OR HARMONISATION IN INTERNATIONAL ACCOUNTING: A CONTINGENCY PRESPECTIVE

Jurnal 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

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

Advanced 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, Samuel García Vázquez, Behnam Mardani, Victor Dudarev, Alfred Ludwig, Maribel Acosta, Markus Stricker   +6 more
wiley   +1 more source

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

Buhalterinės 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

Immunoinflammatory Mechanisms and Biocompatibility of Bioactive Dental Biomaterials: From Fundamental Insights to Clinical Translation

Advanced Healthcare Materials, EarlyView.
Surface‐host dialogue at the implant interface governs biological fate and osseointegration. Surface physicochemical properties of titanium (Ti) dental implants, including microgrooves, nanopatterns, nanotopography, roughness, and wettability, modulate the initial adsorption of proteins and the formation of a dynamic biointerface.
Daniela Moreira Cunha, Amanda Paino Santana, Marta Maria Alves Pereira, Mariana Martins Guerreiro, Jose Mauro Granjeiro, Jamil Awad Shibli, Jeroen J. J. P. van den Beucken, Anton Sculean, Rafael Scaf de Molon, Erica Dorigatti de Avila   +9 more
wiley   +1 more source

Natural Biomaterials for Osteochondral Repair: From Source to Strategy

Advanced Healthcare Materials, EarlyView.
Biological origin‐guided overview of natural biomaterials and therapeutic strategies for osteochondral tissue engineering. The circular diagram categorizes representative materials and strategies into plant/algae‐derived, microbial‐derived, animal‐derived, and human‐derived sources, centered on an osteochondral defect repair model.
Hengyu Liu, Hanyang Zhang, Wenbo Yang, Hao Chen, Jincheng Wang, Fei Chang   +5 more
wiley   +1 more source

MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI

Sosyal Ekonomik Araştırmalar Dergisi, 2004
Finansal piyasalarda küreselleşme, çokuluslu şirketlerin ortaya çıkması ve çeşitli ülkelerce oluşturulan ekonomik birlikler, muhasebede uluslararası standartların gerekliliğini ortaya çıkarmıştır.
Raif Parlakkaya
doaj   +4 more sources

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting ...
CARAIMAN ADRIAN-COSMIN
doaj  

Mapping the “Supply–Demand–Flow” of Ecosystem Services for Ecosystem Management in China

Advanced Science, EarlyView.
This study develops a “supply–demand–flow” framework clarifies how ecosystem services move between regions by distinguishing potential and actual supply and demand. Using integrated biophysical–socioeconomic modeling, nine services in China were mapped.
Yikun Zhang, Yadong Yang, Yongsheng Wang, Guirui Yu   +3 more
wiley   +1 more source

Mechanically Adaptive Polyimide Interfaces for Stable High‐Voltage NCM–Sulfide All‐Solid‐State Batteries

Advanced Science, EarlyView.
A mechanically adaptive polyimide interface dynamically stabilizes single‐crystal cathodes in sulfide all‐solid‐state batteries. By integrating robust chemical coordination with viscoelastic compliance, this smart coating suppresses parasitic reactions and accommodates cyclic volume expansion.
Jiatao Wu, Wenjin Li, Rui Wang, Peng Wang, Kaiyuan Deng, Chengshuai Chang, Chuan Xie, Lei Yao, Guangliang Gary Liu   +8 more
wiley   +1 more source