Results 11 to 20 of about 373,515 (298)

On Form, Substance, and Equality Between States

open access: yesAJIL Unbound, 2017
The International Court of Justice (ICJ)’s 2016 judgments on the three cases Obligations concerning negotiations relating to cessation of the
George R. B. Galindo
doaj   +2 more sources

The Causal Priority of Form in Aristotle

open access: yesStudia Philosophica Estonica, 2014
In various texts (e.g., Met. Z.17), Aristotle assigns priority to form, in its role as a principle and cause, over matter and the matter-form compound.
Kathrin Koslicki
doaj   +2 more sources

MENGUNGKAP KOMPLEKSITAS MASALAH PADA KONSEP SUBSTANCE OVER FORM

open access: yesEKUITAS (Jurnal Ekonomi dan Keuangan), 2018
Tujuan penelitian ini adalah untuk mengungkap adanya kompleksitas permasalahan yang bersifat mendasar dan substansial yang melekat pada konsep substance over form. Permasalahan ini terkait dengan ambiguitas makna yang terkandung dalam konsep tersebut, pertentangannya dengan konsep dan prinsip akuntansi yang lain (seperti kos historis, materialitas, dan
Sulistiyo, Agung Budi
openaire   +4 more sources

Form Over Substance: Learning Objectives In The Business Core

open access: yesContemporary Issues in Education Research (CIER), 2010
While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective.  A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set of ...
Leonard Stokes   +2 more
openaire   +3 more sources

PRINCIPLE OF SUBSTANCE OVER FORM FOR ENSURING THE RIGHTS OF TAXPAYERS

open access: yesJurisprudencija, 2020
This article examines the theoretical aspects and issues of applying the principle of content over form for ensuring the rights of taxpayers or in favor of taxpayers, and seeks to answer the question of where the borders of this principle lie.
Vilma Vildžiūnaitė
doaj   +1 more source

Relationship between tax law and private law [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2016
This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its ...
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

PROBLEM ASPECTS OF APPLYING THE SUBSTANCE OVER FORM PRINCIPLE

open access: yesThe USV Annals of Economics and Public Administration, 2022
The application of the fundamentals of accounting must be done in such a way as to lead to a true and fair view of the financial standing (position) and of the results obtained (performance). The users of the financial statements must be able to interpret them, so they must be based on financial accounting data founded on generally accepted accounting ...
Iuliana ŢUGULSCHI, Rodica CUȘMĂUNSĂ
openaire   +2 more sources

Form over Substance. [PDF]

open access: yesThe Journal of Object Technology, 2007
Beware of the colleague or supplier who spends large amounts of time in meetings discussing the format, sequence, and wording of documents they will deliver and very little time on the actual content. Strategically, substance is what counts. In this issue of Strategic Software Engineering I will point to some common problems when form becomes a higher ...
openaire   +1 more source

A Critical Analysis of the Arguments for Specific Forms (al-Ṣuwar al-Nawʿiyya) [PDF]

open access: yesحکمت معاصر, 2023
IntroductionMuslim Peripatetic philosophers believe that physical objects are composites out of matter and form, holding that each natural kind involves a form other than the physical form, with which physical objects turn into various kinds, hence the ...
Mahdi Azimi, javad soufi
doaj   +1 more source

Patterns of Toxicities Before, During and After the COVID-19 Pandemic: A Retrospective Study at Poison Control Center - Ain Shams University Hospitals [PDF]

open access: yesAin Shams Journal of Forensic Medicine and Clinical Toxicology, 2023
Background: The COVID-19 pandemic has significantly affected global health systems and hasinfluenced patterns of disease worldwide.Aim: The current study aims to analyze the patterns of toxicities before, during, and after thepandemic at Poison Control ...
Soha Ashry   +3 more
doaj   +1 more source

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