Results 101 to 110 of about 1,993,274 (293)
Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants
EIRP Proceedings, 2011 The International Public Sector Accounting Standards (IPSAS) is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness ...
Carmen Cretu +3 more
doaj
RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR [PDF]
Tanatogenesis represents the “study of signs, conditions, causes and nature of death”. We borrow this concept from biology and try to test it for the Romanian public entities.
Calu Daniela +2 more
core
Earnings Management and Its Implications [PDF]
, 2007 In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality.
Akers, Michael +2 more
core +1 more source
The McCance Brain Care Score and Mortality: Evidence From a Large‐Scale Population‐Based Cohort
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objectives This study aimed to examine the relationship between the McCance Brain Care Score (BCS) and mortality in the general population. Methods We conducted a prospective, population‐based cohort study using data from the UK Biobank. Participants with complete data enabling calculation of BCS and full mortality information were included ...
Zhiqiang Xu, Xiaoxiao Wang, Nan Li
wiley +1 more source
ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
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Will Memantine Exacerbate Seizures in People With Epilepsy? A Prospective Cohort Study
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To evaluate whether add‐on memantine would exacerbate seizures in people with epilepsy. Methods This was a prospective cohort study. People with epilepsy diagnosed with cognitive impairment were consecutively invited. Those who agreed were followed up for at least 24 weeks.
Peiyu Wang +7 more
wiley +1 more source
The role of cost accounting in the university performance measurement in Portugal [PDF]
Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the ...
Marques, Maria da Conceição da Costa
core +1 more source
Hospital Readmission After Traumatic Brain Injury Hospitalization in Community‐Dwelling Older Adults
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To examine the risk of hospital readmission after an index hospitalization for TBI in older adults. Methods Using data from the Atherosclerosis Risk in Communities (ARIC) study, we used propensity score matching of individuals with an index TBI‐related hospitalization to individuals with (1) non‐TBI hospitalizations (primary analysis)
Rachel Thomas +7 more
wiley +1 more source
Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future - [PDF]
This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.treasury; public ...
Denisa ABRUDAN, Maria MORARU
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Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Status epilepticus (SE) is associated with significant mortality. Sleep architecture may reflect normal brain function. Impaired sleep architecture is associated with poorer outcomes in numerous conditions. Here we investigate the association of sleep architecture in continuous EEG (cEEG) with survival in SE.
Ran R. Liu +5 more
wiley +1 more source