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MyLibrary: A Digital Library Framework and Toolkit

open access: yesInformation Technology and Libraries, 2008
This article describes a digital library framework and toolkit called MyLibrary. At its heart, MyLibrary is designed to create relationships between information resources and people.
Eric Lease Morgan
doaj   +1 more source

Cutting the Romantic’s Throat: Witkacy’s Nasty Nightmare [PDF]

open access: yesThe Polish Journal of Aesthetics, 2013
This text, based on Witkacy’s The Anonymous Work, explores the devastating effects of revolution and the mode in which altruistic causes function as pretenses for power mongering.
Bryce Lease
doaj  

The Role of Product Design in Creating Circular Business Models: A Case Study on the Lease and Refurbishment of Baby Strollers

open access: yesSustainability, 2018
In the transition to a circular economy companies are exploring new business models, implying a shift from selling products to offering products in circular business models, such as leasing.
D. Sumter, C. Bakker, R. Balkenende
semanticscholar   +1 more source

Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging

open access: yesУчёт. Анализ. Аудит, 2020
Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of ...
L. G. Ulyasheva
doaj   +1 more source

In Search of Ambiguity: A Three-Stage Workflow Design to Clarify Annotation Guidelines for Crowd Workers

open access: yesFrontiers in Artificial Intelligence, 2022
We propose a novel three-stage FIND-RESOLVE-LABEL workflow for crowdsourced annotation to reduce ambiguity in task instructions and, thus, improve annotation quality.
Vivek Krishna Pradhan   +3 more
doaj   +1 more source

An Examination of Social, Phonetic, and Lexical Variables on the Lenition of Intervocalic Voiced Stops by Spanish Heritage Speakers

open access: yesLanguages, 2021
The lenition of Spanish intervocalic voiced stops, commonly grouped as /bdg/, has increasingly been examined within Spanish as a Heritage Language research.
Kaylyn Blair, Sarah Lease
doaj   +1 more source

Blockchain-Enabled Framework for Transparent Land Lease and Mortgage Management

open access: yesIEEE Access
A land administration system (LAS) is a structured framework designed to govern the management of land resources in a specific region or country. However, LAS faces challenges like inefficiencies, a lack of transparency, and susceptibility to fraud.
Laila Junaid   +4 more
semanticscholar   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

open access: yes, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Abdel-khalik   +76 more
core   +2 more sources

THE REFORM OF PUBLICPRIVATE PARTNERSHIPS IN THE REPUBLIC OF MOLDOVA: LEGAL AND ACCOUNTING IMPLICATIONS OF THE NEW REGULATIONS [PDF]

open access: yesEconomica
In the context of growing economic challenges and increasing pressure on public budgets, public-private partnerships (PPPs) are assuming an essential role in modernising infrastructure and ensuring the efficient delivery of public services.
Angela POPOVICI, Corina PANUȘ
doaj   +1 more source

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