Results 51 to 60 of about 310 (181)

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

High‐Resolution Ion Mobility as an Alternative to Quadrupole‐Based Precursor Isolation for Reducing Chimeric Fragmentation Spectra in Bottom‐Up Proteomics

PROTEOMICS, Volume 26, Issue 4, Page 36-48, April 2026.
ABSTRACT To assess the potential for high resolution ion mobility (HRIM) as an alternative means of precursor isolation for mass spectrometry fragmentation analysis we performed a meta‐analysis of predicted tryptic peptide features from the human proteome to measure the rate of chimeric spectrum generation relative to traditional quadrupole‐based ...
Isabel R. Uribe, Liulin Deng, Leonard Rorrer III, Lauren Royer, Miriam Fico, Daniel DeBord   +5 more
wiley   +1 more source

Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting

Jurnal Ilmiah Akuntansi
This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector.
Rochman Marota, Razana Juhaida Johari
doaj   +1 more source

The Venetian Vernacular Lexicon in Eleventh‐ and Twelfth‐Century Latin Documents: Insights from the Codice Diplomatico Veneziano

Transactions of the Philological Society, Volume 124, Issue 1, Page 168-199, March 2026.
Abstract This study investigates the lexicographical potential of Medieval Latin documentation from the Venetian area of the Italo‐Romance domain, highlighting the need for a systematic approach to bridge Latin and vernacular linguistic developments. The project MEDITA – Medieval Latin Documentation and Digital Italo‐Romance Lexicography.
Jacopo Gesiot
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  

The magic shoes of IPSAS: Will they fit Turkey?

Transylvanian Review of Administrative Sciences, 2018
In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the law ...
Selver Seda ADA, Johan CHRISTIAENS
doaj   +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

ULUSLARARASI VE ULUSAL MUHASEBE STANDARTLARI AÇISINDAN SAYIŞTAY DENETİM BULGULARI: YÜKSEKÖĞRETİM KURUMLARI ÖRNEĞİ [PDF]

Sayıştay Dergisi
Sayıştay denetim raporları, kamu kurumlarının mali tablolarındaki eksiklikleri ve hataları ortaya koyarak, düzeltici önlemler alınmasına yönelik önemli bilgiler sunmaktadır.
Oğuz KUYUMCU
doaj   +1 more source

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

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