Results 21 to 30 of about 373,515 (298)

Les mots de la finance occultent-ils les maux de la société ?

Revue Française des Sciences de l’Information et de la Communication, 2018
The words of finance affect not only the economic agents concerned but also society as a whole because they condition the perception of financial flow exchanges and human relations.
Frédéric Compin
doaj   +1 more source

Psychoactive substance use and associated factors among pregnant women attending antenatal clinic

Sahel Medical Journal, 2021
Background: There is obvious change in the pattern of psychoactive substance use in this part of the world. The habit which was previously prerogative of adult males has now been extended to women. Women of reproductive age group, including pregnant ones
Dauda Sulyman, Kazeem Ayinde Ayanda, Muhammad Bappah Aminu, Lamaran Makama Dattijo   +3 more
doaj   +1 more source

Spotless : A Lesson in Form and Substance but not in Substance over Form [PDF]

Revenue Law Journal, 1998
This paper examines the High Court’s landmark decision in Spotless, extrapolates principles from that decision, and applies them in searching for the real source of interest income derived from a tax avoidance scheme. It argues that the Full Court of the Federal Court was wrong in applying a form over substance approach in determining the source of ...
openaire   +1 more source

Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging

Учёт. Анализ. Аудит, 2020
Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of ...
L. G. Ulyasheva
doaj   +1 more source

STUDI EKSPLORATORIS TERHADAP PRAKTIK CREATIVE ACCOUNTING DALAM PENYUSUNAN LAPORAN KEUANGAN INSTITUSI SEKTOR PUBLIK

Jurnal Ekonomi Modernisasi, 2011
Fakta menunjukkan bahwa kasus manipulasi laporan keuangan yang melanda perusahaan besar di dunia juga terjadi pada institusi sektor publik. Hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) mengambarkan bahwa praktik creative ...
Kristin Rosalina, Akhmad Zaki, M. Khoru Rusdi   +2 more
doaj   +1 more source

Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Revista Ambiente Contábil
Purpose: The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”.
Jorge Katsumi Niyama, Paulo César de Melo Mendes   +1 more
doaj   +1 more source

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

Jurnal Akuntansi Universitas Jember, 2018
This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in ...
Fathur Adrianto, Nur Hisamuddin, Ririn Irmadariyani   +2 more
doaj   +1 more source

Road traffic accidents among commercial motorcyclists: Relationship with substance use and psychosocial factors

Social Health and Behavior, 2020
Introduction: Road traffic accidents (RTAs) constitute a major source of death, morbidity, and disability, with a disproportionate number occurring in developing nations.
Adetunji Obadeji, Banji Ferdinand Kumolalo, Janet Olufisayo Bamidele, Tolulope Funmilayo Olasehinde   +3 more
doaj   +1 more source

US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes

, 2015
In a recent unanimous decision in the PPL case, the US Supreme Court ruled that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC).
McLure, Charles E. Jr., Zodrow, George R., Mintz, Jack   +2 more
core   +1 more source

Practical Considerations for Engaging Youth With Lived And/or Living Experience of Substance Use as Youth Advisors and Co-Researchers

Journal of Participatory Research Methods, 2022
# Background Although youth participatory action research (YPAR) has been gaining popularity in the context of substance use research over the last decade, few studies report on how to apply these methods effectively with youth.
Roxanne Turuba, Sarah Irving, Haley Turnbull, Anurada Amarasekera, Amanda Madeleine Howard, Violet Brockmann, Corinne Tallon, Steve Mathias, Joanna Henderson, Skye Barbic   +9 more
doaj   +1 more source