Results 51 to 60 of about 11,671 (162)

Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts [PDF]

, 2019
The PULSAR Program, launched in 2017, is a regional and country level program for 13 beneficiary countries in Europe and Central Asia. Its objective is to support the enhancement of public sector accounting and financial reporting frameworks, in line ...
Bergmann, Andreas, Fuchs, Sandro, Horni, Pascal, Kizilbash, Abbas, Schwaller, André, Vatyan, Arman   +5 more
core   +1 more source

Utility of the PROSTest, a Novel Blood‐Based Molecular Assay, Versus PSA for Prostate Cancer Stratification and Detection of Disease

The Prostate, Volume 86, Issue 3, Page 307-313, February 15, 2026.
ABSTRACT Background Prostate cancer (PCa) is the most common solid organ cancer in men and the fifth leading cause of cancer‐related deaths globally. PSA helps identify men at risk but has low specificity and has resulted in unnecessary biopsies. The PROSTest, a novel machine learning‐based 27‐gene mRNA liquid biopsy assay, was developed to detect PCa.
Mark Kidd, Grzegorz Rempega, Michal Kepinski, Szymon Slomian, Krystyna Mlynarek, Abdel B. Halim   +5 more
wiley   +1 more source

Standaardisering van verslaggeving in de publieke sector [PDF]

MAB, 2007
Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: ‘Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie.
Frans Van Schaik
doaj   +3 more sources

Coexistence of Accrual Accounting and Commitment‐Cash Budgeting: Evidence from European Union Agencies

Financial Accountability &Management, Volume 42, Issue 1, Page 36-48, February 2026.
ABSTRACT Many entities in the public sector reporting accounting information on an accrual basis continue to prepare budgets on a commitment‐cash basis. In this article, we analyze the effects of this coexistence in European Union agencies by empirically testing four propositions put forward in the existing literature.
Frans D. J. van Schaik
wiley   +1 more source

Transforming European Governance: Proposals Towards Transparency, Sustainability and Efficiency for the New European Commission (2024–2029)

Financial Accountability &Management, Volume 42, Issue 1, Page 141-150, February 2026.
ABSTRACT The appointment of the new European Commission for the period 2024–2029 is a critical opportunity to establish a governance model that can address the Union's evolving challenges, ranging from fiscal sustainability and digital transformation to climate imperatives and democratic legitimacy.
Bernardino Benito, María‐Dolores Guillamón, Ana‐María Ríos   +2 more
wiley   +1 more source

بررسی مسائل و چشم انداز همگرایی استانداردهای حسابداری بخش عمومی اروپا با استانداردهای بین المللی حسابداری بخش عمومی [PDF]

حسابداری و بودجه‌ریزی بخش عمومی, 2021
انتشار استانداردهای بین‌المللی حسابداری بخش عمومی (IPSAS) موجب شده تا در مناطق مختلف جهان، کشورها در صدد همگرایی با آن اقدام نمایند. در این راستا برخی کشورها، پیشرو و برخی دیگر با توجه به آثار احتمالی همگرایی و تحولاتی که می‌بایست صورت گیرد، هنوز اقدامی ...
جواد یوسفی برهمن
doaj  

THE AUTHORIZING FUNCTION OF BUDGETS IN PUBLIC ADMINISTRATION. THE APPLICABILITY OF IPSAS 24 IN ITALY [PDF]

, 2014
This paper begins with the assumption that in many public administrations, budgets are not limited to the role of mere statements to provide additional information; they are authorisations with a legal value that make them autonomous documents. Our aim
GRANDIS, Fabio Giulio, MATTEI, GIORGIA
core   +1 more source

Computational Characterization of the Energetics, Structure, and Spectroscopy of Biofuel Precursors: The Case of Furfural‐Acetone‐Furfural

Journal of Computational Chemistry, Volume 47, Issue 1, 05 January 2026.
First‐principles computational characterization of the furfural‐acetone‐furfural adduct from structural motif and conformers to vibrational and electronic spectra. ABSTRACT Using density functional theory, we identify the 30 low‐lying structures of the furfural‐acetone‐furfural adduct, a valuable biofuel precursor.
Neyla Cherif Benmoussa, Silvia Alessandrini, Laurens de Boer, Sihem Azizi, Hela Friha, Redouane Bachir, Majdi Hochlaf, Cristina Puzzarini, Roberto Linguerri   +8 more
wiley   +1 more source

SIMILARITY OR DISSIMILARITY BETWEEN PUBLIC AND PRIVATE SECTOR [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Consolidated financial statements represent one of the main benefits that the public sector reforms brought. The novelty of the subject sparked out interest for a detailed research, research that can bring an added value to the development of this ...
ANDREEA CÎRSTEA, ŞTEFAN DRAGOȘ CÎRSTEA   +1 more
doaj  

Sexual healing: The case for a medical exception to the ban on prostitution

Family Court Review, Volume 64, Issue 1, Page 112-123, January 2026.
Abstract Sexual dysfunction in young people is on the rise. This trend has dramatic implications for key state interests, including fertility rates, economic growth, and overall well‐being. The serious consequences associated with poor sexual health in childbearing‐age citizens call for creative solutions. One such solution is Surrogate Partner Therapy
Mariah Webb
wiley   +1 more source