Results 61 to 70 of about 925,346 (312)

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

open access: yesStudies and Scientific Researches: Economics Edition, 2014
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks ...
Ionela Cristina Breahna Pravat
doaj   +1 more source

Cell‐cycle‐specific lesion evolution rather than inhibition of double‐strand‐break repair underpins cisplatin radiosensitization

open access: yesMolecular Oncology, EarlyView.
We analyze cisplatin–DNA adducts (CDAs) and double‐strand breaks (DSBs) in a cell‐cycle‐dependent manner. We find that CDAs form similarly across all cell cycle phases. DSBs arise only in S‐phase. CDAs might not directly impair DSB repair, but S‐phase DSB lesions evolve in the presence of CDAs and disrupt repair in G2, also causing radiosensitization ...
Ye Qiu   +10 more
wiley   +1 more source

International Accounting Standardisation Effects on Business Management during the Global Financial Crisis [PDF]

open access: yesRevista de Management Comparat International, 2012
This study examined the impact of the adoption of international accounting standards on the management performance of businesses listed on the Budapest Stock Exchange in Hungary.
Gyorgy CSEBFALVI
doaj  

Harmonisation efforts in the field of accounting of public sector

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
doaj   +1 more source

Adaptor protein CIN85 potentiates the motility of osteosarcoma cells via the Akt/mTOR and MMP2‐COL3A1 axis

open access: yesMolecular Oncology, EarlyView.
CIN85 is highly expressed in osteosarcoma, particularly in metastatic lesions. Its overexpression increases cell migration and Matrigel invasion, while silencing CIN85 suppresses these behaviors. Transcriptome analysis shows that CIN85 regulates MMP2, COL3A1, and Akt/mTOR signaling. Targeting these pathways reverses CIN85‐induced motility, highlighting
Iryna Horak   +10 more
wiley   +1 more source

Accounting Management by International Standards

open access: yesInternational Journal of Business and Management, 2010
This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for ...
openaire   +2 more sources

The prospects for implementation of international financial reporting standards in the national accounting systems

open access: yesМир новой экономики, 2018
The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
doaj  

Longitudinal circulating tumor DNA profiling in patients with advanced endometrial cancer using an off‐the‐shelf targeted NGS panel

open access: yesMolecular Oncology, EarlyView.
Intratumour heterogeneity complicates precision management of advanced endometrial cancer. Circulating tumor DNA (ctDNA) offers a minimally invasive strategy to capture tumor evolution and therapeutic resistance. Here, we compare tumor‐agnostic NGS with tumor‐informed ddPCR, outlining their relative sensitivity, concordance, and clinical implications ...
Carlos Casas‐Arozamena   +15 more
wiley   +1 more source

International Accounting Standards Board [PDF]

open access: yes, 2010
The International Accounting Standards Board (IASB) is such a body and is arguably one of the most successful examples of transnational non-state governance. Th e IASB structure now has the following main features: the International Accounting Standards Committee (IASC) Foundation is an independent organization having two main bodies, the Trustees and ...
openaire   +1 more source

The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]

open access: yes
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
core  

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