Results 241 to 250 of about 308,706 (297)

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

Co-Location of Cellulosic Bioethanol and Alcohol-to-Jet (ATJ) Production Facilities for Targeted Scale-Up of Sustainable Aviation Fuel (SAF) Production. [PDF]

Environ Sci Technol
Bianco MF, Guo W, Khanna M, Guest JS.
europepmc   +1 more source

‘Out of My Hands’: Palestinian Referral Care in East Jerusalem After October 7, 2023

Bioethics, EarlyView.
ABSTRACT This paper examines the moral experiences of Palestinian healthcare professionals working at a specialised referral hospital in East Jerusalem during the early months of the Gaza War. Drawing on semi‐structured interviews with hospital staff providing oncology care, it analyses how understandings of what constitutes “good” care in a context of
Pieter Dronkers, Zeina Amro
wiley   +1 more source

Obstacles and appeal of environmental taxation: Insights from sub-Saharan Africa. [PDF]

Environ Dev
Occhiali G.
europepmc   +1 more source

International cooperation and conflict in a social‐ecological system: A study of mountain gorillas as a common pool resource

Conservation Science and Practice, EarlyView.
Mountain gorillas (Gorilla beringei beringei) are found only in transboundary habitat shared by the Democratic Republic of Congo, Rwanda, and Uganda, and are considered as a common pool resource (CPR). From 1990 to 2022, the social‐ecological system was affected by an increase in the number and value of mountain gorilla groups and the number of actors.
Urmila Basu Mallick, Anna Behm Masozera, Fidèle Ruzigandekwe, Taye Teferi, Christopher Koliba, Luke Sanford, Adrian Martin   +6 more
wiley   +1 more source

Access and reimbursement of ambulatory cardiac monitoring across Europe. [PDF]

Eur Heart J Digit Health
Boriani G, Brachmann J, Lewalter T, Wright DJ, Badertscher P, Gale CP, Merino JL, Pürerfellner H, Lip GYH.   +8 more
europepmc   +1 more source

Not‐so‐Freeway: A Relational Approach to Checkpoints and Conflict in Northeast India

Development and Change, EarlyView.
ABSTRACT Along arterial roads in northeast India, bordering Myanmar, various armed groups and state actors collect ‘taxes’ at checkpoints. These checkpoints are sites of interaction where the power dynamics between armed groups, state officials and civilians are constantly negotiated, embedded in a larger network of social and political relationships ...
Shalaka Thakur
wiley   +1 more source

The distribution of power and inclusiveness across deep time. [PDF]

Sci Adv
Feinman GM, Stasavage D, Carballo DM, Barber SB, Green A, Holland-Lulewicz J, Lawrence D, Munson J, Nicholas LM, Fulminante F, Klassen S, Kintigh KW, Douglass J.   +12 more
europepmc   +1 more source

PROBLEM ASPECTS OF ACCUMULATION IN THE ACCOUNTING OF THE INFORMATION ABOUT TAXABLE ITEMS AND TAX BASES FOR CALCULATION OF LOCAL TAXES AND FEES

Economy and Society, 2018
openaire   +1 more source

‘Escaping Isn't for Everyone’: Kurdish Smugglers’ Navigational Tactics at Checkpoints in Iran

Development and Change, EarlyView.
ABSTRACT This article examines how Kurdish smugglers navigate state and insurgent checkpoints in the borderlands of western Iran. Drawing on ethnographic research, it analyses two key navigational tactics: persin, a form of negotiated passage involving transaction, recognition and the contingent toleration of authority; and jimi, rendered here as ...
Peyman Zinati
wiley   +1 more source