Results 201 to 210 of about 15,393 (263)

Diagnostic and Ethical Challenges in a Rare Case of Retroperitoneal Carcinosarcoma During Pregnancy-A Case Report and Literature Review. [PDF]

Diagnostics (Basel)
Popa MF, Mihai ML, Tabirca DD, Deacu M, Vamesu S, Ureche DI, Tica VI.   +6 more
europepmc   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

Contemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman, Stephen J. Lusch, Luke Watson   +2 more
wiley   +1 more source

Traditional place-based diets and their effects on healthy and sustainable food transitions: a systematic literature review. [PDF]

Public Health Nutr
Alharbi F, Naumovski N, McFarlane RA.
europepmc   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Standardization of Romanian <i>Galeopsis tetrahit</i> Leaf Extract in Verbascoside Using a Validated UHPLC-PDA Method. [PDF]

Plants (Basel)
Golu RM, Bejenaru LE, Biţă A, Bejenaru C, Segneanu AE, Ciocîlteu MV, Blendea A, Neamţu J, Mogoşanu GD.   +8 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Autism in Adults in Romania: Challenges in Diagnosis and Screening. [PDF]

Alpha Psychiatry
Dolfi A, Faur D, Scălcău MR, Chișcu A, Tudose C.   +4 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Letter to The Editor: Comments on "Comprehensive insights into Pindborg tumor: etiology, advanced diagnostic approaches, and evidence-based management strategies - review of literature" by Cumpătă et al. [PDF]

Rom J Morphol Embryol
Bajpai M.
europepmc   +1 more source