Results 41 to 50 of about 37,288 (269)

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

open access: yesSosyal 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]

open access: yesAnalele 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  

An Increasing Misalignment Between Crop Distribution and Environmental Resources Under Climate Change in China

open access: yesAdvanced Science, EarlyView.
Climate change reshapes the spatial alignment between crop production and environmental resources. Using multi‐source data and a crop model, integrated climatic, water, and soil endowments for maize and wheat are quantified and compared with harvest distributions.
Zheng'e Su   +13 more
wiley   +1 more source

International accounting harmonisation - A comparison of Spain, Sweden and Austria [PDF]

open access: yes
Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies.
Catherine Gowthorpe   +2 more
core  

Organ‐Specific and Conserved Regulatory Logic Orchestrates Gene Expression in the Embryonic Mesothelium

open access: yesAdvanced Science, EarlyView.
Integrated multi‐omic profiling maps the gene‐regulatory landscape of the coelomic mesothelium across heart, lung, and pancreas. A cardiac‐restricted regulatory program is uncovered in which TBX20 activates heart mesothelial (epicardial) cis‐regulatory elements, while MAF emerges as a conserved regulator of mesothelial identity.
Quang Minh Dang   +3 more
wiley   +1 more source

THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS [PDF]

open access: yesThe USV Annals of Economics and Public Administration, 2013
The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the
Geanina MÃCIUCÃ, Marian SOCOLIUC
openaire   +2 more sources

European Accounting Harmonisation: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments [PDF]

open access: yes
This paper focuses on the importance of accounting harmonisation in foreign activities at country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore ...
Laura Márquez-Ramos
core  

GloPath: An Entity‐Centric Foundation Model for Glomerular Lesion Assessment and Clinicopathological Insights

open access: yesAdvanced Science, EarlyView.
An entity‐centric foundation model, GloPath, is introduced for comprehensive glomerular lesion assessment from routine renal biopsy images. Trained on over one million glomeruli, the framework enables robust lesion recognition, grading, and cross modality diag nosis, while uncovering large‐scale clinicopathological associations.
Qiming He   +28 more
wiley   +1 more source

Integrating Spatial Proteogenomics in Cancer Research

open access: yesAdvanced Science, EarlyView.
Xx xx. ABSTRACT Background: Spatial proteogenomics marks a paradigm shift in oncology by integrating molecular analysis with spatial information from both spatial proteomics and other data modalities (e.g., spatial transcriptomics), thereby unveiling tumor heterogeneity and dynamic changes in the microenvironment.
Yida Wang   +13 more
wiley   +1 more source

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