ACCESSIBILITY OF FINANCIAL INFORMATION IN RELATION TO CHANGES IN SIZE OF ENTITIES CAUSED BY THE COVID‐19 CRISIS by Małgorzata Garstka

“…The consequences of the Covid-19 pandemic on the quality and scope of financial information prepared by accounting are complex. The scope of the financial statement and the obligation to audit depend on the classification of units based on their size. …”
Get full text

IMPACTS OF NON-INTEREST INCOME ON RISKS AND PROFITABILITY IN VIETNAM’S COMMERCIAL BANKS by Nguyễn Minh Sáng, Nguyễn Thị Thùy Trang

“…Using accounting data from 26 Vietnamese commercial banks over the period from 2008 to 2016, this article applies the panel data analysis method to investigate the impacts of non-interest income on risks and profitability for Vietnam banking industry. …”
Get full text

Efficiency-based prioritization of stakeholders using data envelopment analysis by Soheil Azizi, Reza Rasinojehdehi

Get full text

KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT by Tias Rahmi Fauziyah

Get full text

The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions by Paulo Cesar de Melo Mendes, Jorge Katsumi Niyama, Cesar Augusto Tiburcio Silva

“…However, differences of values were identified that resulted in immaterial issues and an indication of divergences in the measurement of accounting estimates. As a suggestion of improvement in the audit processes, a more robust academic formation and the inclusion of a financial expert in the teams were identified. …”
Get full text

The Beneficial Role of Nrf2 in the Endothelial Dysfunction of Atherosclerosis by Zixia Huang, Mingyue Wu, Lijin Zeng, Deming Wang

“…Cardiovascular disease (CVD) is a serious public health issue in China, accounting for more than 40% of all mortality, and it is the leading cause of death worldwide. …”
Get full text

DIGITAL TRANSFORMATION OF HOUSING AND COMMUNAL HOUSEHOLD IN RUSSIA by O. Demenko, A. Tikhomirov

“…This program has been designed to introduce electronic data interchange for the sphere of housing and communal household since the automation of data collection of utility meters and utility payments is able not only to save considerable amounts of budget, but also to provide reliable impartial accounting of consumption of communal resources. The development of the life of the population has been predicted with the continuing urbanization of society. …”
Get full text

A Literary Turn in African Studies by Kelvin Acheampong

“…This article attempts to fill this crucial gap by accounting, specifically, for an African literary genealogy of decolonial thinking through the lens of the concept of “generations.” …”
Get full text

An Overview of the US and Mexico Strawberry Industries by Feng Wu, Zhengfei Guan, Alicia Whidden

“…With a total production of 1.4 million tons (3 billion pounds) in 2012, the United States is the largest producer among countries where statistical data are available, accounting for about 30% of the world supply. Production in Mexico increased from 140 thousand tons to 360 thousand tons, making Mexico the second-largest strawberry producer in the world. …”
Get full text

Control of Material Procurement Cost of Enterprises under the Background of the Low-Carbon Economy by Yan Ma

Get full text

Solid Pseudopapillary Neoplasms of the Pancreas: A Report of Two Cases by Dilip Dan, Rakesh Rambally, Shamir O. Cawich, Ravi Maharaj, Vijay Naraynsingh

“…Solid pseudopapillary neoplasms of the pancreas are uncommon, accounting for only 1-2% of all pancreatic neoplasms. …”
Get full text

Mucinous rectal adenocarcinoma recurrence: A case report and literature review by Riya Sood, BS, Trisha Badjatia, Peeyush Bhargava, MD, MBA

“…Mucinous rectal adenocarcinoma (MRA) is a relatively uncommon type of rectal cancer, accounting for only about 5%-10% of all adenocarcinomas of the rectum. …”
Get full text

Unveiling new phases of the Standard Model Higgs potential by Florian Goertz, Álvaro Pastor-Gutiérrez

“…We study the Standard Model physical trajectory accounting for the Higgs curvature mass with the mass-dependent functional renormalisation group. …”
Get full text

Peripheral Ameloblastoma of Upper Gingiva in a Patient with Port-Wine Stain by Natheer H. Al-Rawi, Sahar Othman, Ab Rani Samsudin

“…The peripheral ameloblastoma (PA), also known as extraosseous ameloblastoma, is a rare soft tissue tumor of odontogenic origin, accounting for 1–5% of all ameloblastoma. In some cases, saucerization of underlying bone is the only radiological evidence of this lesion, and PA has identical histological characteristics of intraosseous ameloblastoma. …”
Get full text

Modeling the dynamics of two-factor socio-economic states through mappings close to extension by V. V. Egorov

“…A generalized assessment of these transformations is proposed. Accounting for this assessment is important for preventing crisis phenomena. …”
Get full text

Management of Recurrent Osteoid Osteoma: Case Report by Trupthi Das, M.C. Uthappa, Ravikanth Devathu

“…Osteoid osteoma is a benign bone tumor accounting for 10% of all benign bone tumors and 2 to 3% of all primary bone tumors. …”
Get full text

ANALYSIS OF APPROACHES TO ASSESSING THE ECONOMIC COSTS ASSOCIATED WITH THE TIME PARAMETERS OF URBAN TRANSPORT SYSTEMS FUNCTIONING by V. V. Donchenko, R. V. Filippova

“…A model of economic efficiency evaluation of transport projects, based on accounting of reduction in average travel time of urban population and improving the reliability of transport correspondences of urban transport has been proposed.…”
Get full text

Initial Presentation of OCD and Psychosis in an Adolescent during the COVID-19 Pandemic by Sahana Nazeer, Abhishek Reddy

“…The COVID-19 pandemic is unparalleled in recent history when accounting for the true disease burden and dramatic impact on physical and mental health. …”
Get full text

Application of EVA concept in business "SBB" limited liability company Belgrade by Bešlić-Obradović Dragana, Bešlić-Rupić Ivana

“…The contribution of the EVA concept is reflected by looking at economic rather than accounting profits. This concept was adopted by many companies in Serbia, among which is also "SBB" limited liability company - Belgrade.…”
Get full text

Optimal control of vaccine distribution in a rabies metapopulation model by Erika Asano, Louis J. Gross, Suzanne Lenhart, Leslie A. Real

“…We apply optimal control theory to find the best timing for dis-tribution of vaccine in each of the linked subpopulations across the landscape.This strategy is chosen to limit the disease optimally by making the numberof infections as small as possible while accounting for the cost of vaccination.…”
Get full text