Results 31 to 40 of about 5,267,351 (240)

Practitioner views on financial reporting for smaller entities [PDF]

, 2007
This paper has four purposes. First, to establish the policy background leading to a special financial reporting standard for small firms (FRSSE), aimed at reducing compliance costs.
Reid, Gavin C., Smith, Julia A.
core   +3 more sources

International Financial Reporting Standards and differential reporting [PDF]

, 2003
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller ...
Collis, Jill, Jarvis, Robin
core  

Human Foetal Neuroblasts Exhibit BK Channel‐Dependent Membrane Voltage Oscillations upon Depolarization

Advanced Science, EarlyView.
Primary cultures of neuroblasts isolated from the nucleus basalis of Meynert of 12‐weeks‐old human foetuses were prepared. Whole‐cell patch‐clamp recordings were performed by injecting a depolarizing stimulus current (+500 pA; 500 ms), and the membrane voltage recorded; this stimulus current evoked periodic‐like oscillations in membrane voltage ...
Elisabetta Coppi, Federica Cherchi, Martina Venturini, Federico Tommasi, Sandro Gonzi, Chiara Capacci, Giulia Guarnieri, Pasquale Gallina, Annamaria Morelli, Anna Maria Pugliese   +9 more
wiley   +1 more source

Soft Hypoxia‐Adaptive Bioelectronics Integrating PEDOT:PSS/Polydopamine/Enzyme Biocomposites for Closed‐Loop Therapeutics of Chronic Wounds

Advanced Science, EarlyView.
Hypoxia‐adaptive bioelectronics based on poly(3,4‐ethylenedioxythiophene):poly(styrene sulfonate) (PEDOT:PSS)/polydopamine (PDA)/enzyme biocomposites couple O2‐centric biosensing with embedded O2 therapy to address oxygen‐deficient chronic wounds. Local O2 provision restores enzyme‐based metabolite sensing, while catalase‐mediated oxygen generation and
Songrui Liu, Bowen Yang, Cao Qi, Zhijie Zhou, Haochen Zou, Anjum Qureshi, Xiao Zhao, Ting Li, Li Gao, Ye Tao, Gang Song, Pingqiang Cai, Zheng Li, Zhiyuan Liu, Dianpeng Qi, Ting Wang, Lianhui Wang   +16 more
wiley   +1 more source

Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?

Agribusiness, EarlyView.
ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Üretim Maliyetlerinin Türkiye Muhasebe Standartlarına (TMS) Göre Hesaplanması ve Finansal Raporlama StandartlarınaUygun Taslak Hesap Planı Kullanılarak Muhasebeleştirilmesi: Ampul Üretim Örneği (Calculation of Production Costs According to Turkish Accounting Standards (TAS) and Accounting Through Draft Chart of Accounts Compatible with Financial Reporting Standards: Light Bulb Production Sample Case)

Turk Turizm Arastirmalari Dergisi, 2023
Kamu Gözetim Kurumu(KGK)25Aralık 2018 tarihinde finansal raporlama standartlarına uygun taslak hesap planınıkamusal görüşe açmıştır. Bu çalışmayeni taslak hesap planınınmaliyet hesapları üzerine odaklanmaktadır. Bir ampulüretim işletmesinde TMS 2 Stoklar standardına uygun olarak normal maliyetlemeuygulamasıyapılmış ve finansalraporlama standartlarına
openaire   +1 more source

Does Participating in Agricultural Global Value Chains Promote Agricultural Growth?

Agribusiness, EarlyView.
ABSTRACT This study examines the relationship between GVC participation and agricultural value‐added growth in 43 countries over the period 1995–2022. In contrast to prior literature, we disaggregate the agricultural sector into four sub‐sectors namely crop cultivation, animal production, forestry and fishing.
Taner Turan, Halit Yanıkkaya, Hüseyin Alperen Özer   +2 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source