Results 191 to 200 of about 311,988 (313)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

CHALLENGES AND ISSUES OF SOUND ARCHIVES FOR ENVIRONMENTAL SOUND CLASSIFICATION

open access: yesInternational Journal of Engineering Applied Sciences and Technology, 2020
Dr. S. Veena   +3 more
openaire   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

Progress and Poverty: Walter Rodney's Legacy

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley   +1 more source

Lady Anne Kerr: From the Rise of International Conference Interpreting to the Whitlam Dismissal

open access: yesAustralian Journal of Politics &History, EarlyView.
Before Anne Robson (née Taggart) became the second Lady Kerr upon marrying governor‐general John Kerr in 1975, she had an international career of some 30 years working as a French to English interpreter and consultant at over 30 national and international conferences and became the first Australian elected to the International Association of Conference
Alexis Bergantz
wiley   +1 more source

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