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International Financial Reporting Standards as a tool for Earnings management [PDF]

SHS Web of Conferences, 2021
Research background: The idea of harmonizing accounting at the international level gradually began to spread from the second half of the 20th century as a result of globalization and the growth of international trade.
Cugova Aneta, Cug Juraj
doaj   +1 more source

Corporate Sustainability and the Sustainable Development Goals: Respect for Civil Rights in Business

Sustainability Science and Resources, 2021
This study explores the relationship between the sustainable development goals (SDGs) and corporate sustainability (CS) through a business and human rights (BHR) lens. It affirms established guidance that companies must show respect for human rights.
Tequila V. Bester, MS, JD
doaj   +3 more sources

Risk Analysis and Countermeasures of Excessive Pesticide Residues in China's Export of Grapes to ASEAN

Shipin gongye ke-ji, 2022
Grape is one of the largest agricultural products exported from China to ASEAN. Grapes are prone to diseases and insect pests in the production process, and a variety of pesticides are used on them.
Xiaoyan SONG, Juan WU, Jianjun LI, Minggang ZHAO   +3 more
doaj   +1 more source

INTERNATIONAL ANTI-CORRUPTION STANDARDS

Baltic Journal of Economic Studies, 2021
The article studies the issues of combating corruption in the aspect of its incorporation into international standards. Corruption has been identified as a threat to democracy and economic development in many States.
Vasyl Topchii, Svitlana Zadereiko, Galyna Didkivska, Olesia Bodunova, Dmytro Shevchenko   +4 more
doaj   +1 more source

Evidence of Extended Thermo-Stability of Typhoid Polysaccharide Conjugate Vaccines

Microorganisms, 2021
Typhoid conjugate vaccines (TCV) are effective in preventing enteric fever caused by Salmonella enterica serovar Typhi in Southeast Asia and Africa. To facilitate vaccination with the Vi capsular polysaccharide–tetanus toxoid conjugate vaccine, Typbar ...
Fang Gao, Kay Lockyer, Alastair Logan, Sarah Davis, Barbara Bolgiano, Sjoerd Rijpkema, Gopal Singh, Sai D. Prasad, Samuel Pradeep Dondapati, Gurbaksh Singh Sounkhla   +9 more
doaj   +1 more source

International standards for information literacy

Liber Quarterly: The Journal of European Research Libraries, 2022
Librarians working in higher education want to support students in the pursuit of their academic work, based on the good use of information. To this end, they need to know the emerging pedagogical changes that they can take advantage of when designing ...
Tatiana Sanches, Maria Luz Antunes, Carlos Lopes   +2 more
doaj   +1 more source

The impact of applying International Financial Reporting Standards (IFRSs) on audit fees (An exploratory study of the opinions of a sample of Iraqi auditing firms and offices)

مجلة الدراسات الاقتصادية والادارية, 2023
      The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi, Muhannad Abbas Ayyash, Ahmed Ali Salman   +2 more
doaj   +1 more source

Current progress and the development of food contaminants standards in China

Zhongguo shipin weisheng zazhi, 2020
Food contaminant standards are an important way to control food contamination and ensure food safety. After more than 30 years of development, our food contaminant standards have been continuously improved, which have played an important role in ...
Yi SHAO, Yongning WU
doaj   +1 more source

International standards and domestic violence [PDF]

Temida, 2005
The majority states in the world, as well as Serbia and Montenegro, took over the obligations from international law documents with regards to prevention, protection and prosecution of domestic violence.
Nikolić-Ristanović Vesna Ž., Dokmanović Mirjana   +1 more
doaj   +1 more source

Biodegradability standards for carrier bags and plastic films in aquatic environments: a critical review [PDF]

, 2018
Plastic litter is encountered in aquatic ecosystems across the globe, including polar environments and the deep sea. To mitigate the adverse societal and ecological impacts of this waste, there has been debate on whether ‘biodegradable’ materials should ...
Ardisson GB, Association Française de Normalisation (AFNOR), ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, ASTM International, Bergmann M, De Wilde B, Harrison JP, Imam SH, International Organization for Standardization (ISO), International Organization for Standardization (ISO), International Organization for Standardization (ISO), Müller R-J, Müller R-J, Sharabi NE, The British Standards Institution (BSI), The British Standards Institution (BSI), The British Standards Institution (BSI), The British Standards Institution (BSI), The British Standards Institution (BSI), The British Standards Institution (BSI), The British Standards Institution (BSI)., The British Standards Institution (BSI)., Yabannavar AV   +33 more
core   +4 more sources