Results 41 to 50 of about 11,671 (162)
Proceso de reconocimiento y valoración de los activos fijos en el sector público frente a las normas internacionales de contabilidad : un estudio de caso en la Anatel [PDF]
, 2012 O ativo imobilizado é um item tangível, do qual se espera a utilização por mais de um período. Com o processo de convergência aos padrões internacionais de contabilidade, os principais pontos a serem considerados para a sua
Carvalho, Rafael de Moura Fé +2 more
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Testing for Contagion in International Financial Markets: To See More, Go Higher
Financial Review, EarlyView.ABSTRACT Traditional measures of financial contagion rely on correlation shifts, overlooking higher moments such as skewness and kurtosis. We examine contagion during two major financial crises, incorporating lower‐ and higher‐moment measures. We analyze stock market returns from 22 major markets at different frequencies, offering a global perspective ...
Simeon Coleman, Vitor Leone
wiley +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2023 تهدف الدراسة الحالية بيان الأبعاد التطبيقية لمعايير المحاسبة الدولية للقطاع العام (IPSAS) وبيان انعكاساته على موازنة البرامج والأداء في احدى الوحدات الحكومية الخدمية في إقليم كوردستان العراق والتي تمثلت في كلية الإدارة والاقتصاد بجامعة دهوك، وبغرض تحقيق
Shiler Abdulrahman Rasheed +2 more
doaj +1 more source
“That We May Love the As Yet Unknown God”: The Meaning of Analogy in Augustine’s De Trinitate
Modern Theology, EarlyView.Abstract Recent interest in the idea of analogy and the analogy of being, along with the apparent invocation of Augustine’s De Trinitate in the definition of Lateran IV, calls for a renewed investigation into the idea of analogy in the aforementioned text. Methodologically, “analogy” in De Trin. names a form of discourse which attempts to see the truth
Samuel J. Korb
wiley +1 more source
Brazil's experience in IPSAS implementation
Revista Contemporânea de Contabilidade, 2019 Considering the small number of empirical studies on the adoption of the IPSAS in Latin American countries, this article aims to understand the implementation of IPSAS in Brazil, presenting the national institutional arrangements, the progress made ...
Raquel Luz de Lima, Diana Vaz de Lima
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Regulation &Governance, EarlyView.ABSTRACT This study investigates how bureaucratic strategies for structuring the policy environment shape regulatory outcomes, focusing on the extent to which agencies achieve their original policy preferences. Drawing on resource dependence theory and bureaucratic politics, we conceptualize the policy environment in two dimensions: internal ...
João Pedro Haddad +1 more
wiley +1 more source
Yearbook of Swiss Administrative Sciences, 2010 Some Swiss experts argue that there are conflicting goals between IPSAS and fiscal policy. Switzerland uses additional depreciation, besides the amount depreciated on a systematic basis over useful life, in order to balance the income statement. For this
Felix Schuler
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The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland [PDF]
, 2015 In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the
Bergmann, Andreas +2 more
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Renaissance Studies, EarlyView.Abstract In the late fifteenth century, the Hungarian royal court at Buda was home to a cosmopolitan community of humanists. In early modern historiography, this cultural milieu has often been interpreted as one of the new, emergent ‘centres’ of the Renaissance in East Central Europe.
Eva Plesnik
wiley +1 more source