Results 1 to 10 of about 241,402 (166)

The Differences in Postoperative Nursing Between Temporary Ileostomy and Temporary Colostomy: A Retrospective Cohort Study

open access: yesNursing Open
Background Ileostomy and colostomy are two effective clinical methods for intestinal diversion, but both have disadvantages. It is necessary to adopt corresponding nursing interventions for stoma patients to improve their quality of life.
Mei Wang   +5 more
doaj   +4 more sources

How does cement choice affect screw stability in implant-supported restorations with different abutment angulations? An in vitro study [PDF]

open access: yesBMC Oral Health
Objective To investigate the influence of cement type on the abutment-screw stability of single implant-supported restorations with different abutment angulations.
Shaza Bishti   +4 more
doaj   +2 more sources

Microleakage of Temporary Crowns with Different Cement gap [PDF]

open access: yesAl-Azhar Journal of Dental Science, 2021
Objective: To evaluate the effect of different cement gap on microleakage of PMMA crowns cemented with resin cement. Materials and Methods: Thirty natural human molar teeth were collected, the root of the teeth was sealed with a double layer of varnish for insulation to a level of 1 mm below the preparation margin, and mounted in an acrylic mold ...
Ahmed Elbieh   +2 more
openaire   +1 more source

Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies

open access: yesУчёт. Анализ. Аудит, 2021
Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate ...
A. A. Aksent’ev
doaj   +1 more source

A Study of Factors Affecting College Students' Perception of Temporary Campus Landscape Environment for Asian Games [PDF]

open access: yesE3S Web of Conferences, 2023
Campus temporary landscapes have great potential to promote sustainability, student well-being, and campus engagement. The article presents a field survey, questionnaire design, and SPSS software analysis of the temporary Asian Games landscape at the ...
Song Yangyang, Chen Wei
doaj   +1 more source

Effects of digital economy involvement on book-tax differences in Malaysia

open access: yesCogent Business & Management, 2021
Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap.
Nor Shaipah Abdul Wahab   +4 more
doaj   +1 more source

WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2018
The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
doaj   +1 more source

Phytoplankton communities in temporary ponds under different climate scenarios [PDF]

open access: yesScientific Reports, 2021
AbstractTemporary water bodies, especially vernal pools, are the most sensitive aquatic environments to climate change yet the least studied. Their functioning largely depends on their phytoplankton community structure. This study aimed to determine how temperature and photoperiod length (by simulating inundation in different parts of the year under ...
Sofia Celewicz, Bartłomiej Gołdyn
openaire   +3 more sources

Do Taxes Still Affect Earning Persistence?

open access: yesAdministrative Sciences, 2023
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax.
Ângela Pereira   +3 more
doaj   +1 more source

Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies

open access: yesChina Journal of Accounting Studies, 2022
Extensive studies have found that investors misprice book-tax differences (BTDs). We take the accelerated depreciation policies of fixed assets implemented in China since 2014 as the research setting and investigate the following issues: When a temporary
Hang Liu, Yichao Zhao
doaj   +1 more source

Home - About - Disclaimer - Privacy