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Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
Published 2025-01-01“…Two IFRS consolidated financial statements will be compared, with a particular focus on the consolidated notes on the accounts (Notes), highlighting those intangible assets whose representation and evaluation are significantly different from Hungarian rules. …”
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1484
Сurrent status and BAM’s development prospects
Published 2021-12-01“…The growing demand for freight and passenger transportation and the growing interest of the population in improving the speed, quality and safety of transportation require a new approach to the development of the railway complex, taking into account systemic trends in Russia and the global economy. …”
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1485
The butterfly effect and earnings management: Analysis of long-term consequences of short-term adjustments
Published 2025-02-01“…This study will test the effect of DAC, the most popular instrument employed in accounting practices for earnings management, on objective measures: return on assets and profit margin using Eviews 13 software. …”
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1486
Conditional Analysis for Mixed Covariates, with Application to Feed Intake of Lactating Sows
Published 2019-01-01“…The methodology is motivated by and applied to a lactating sow study, where the primary interest is to understand how the dynamic change of minute-by-minute temperature in the farrowing rooms within a day (functional covariate) is associated with low quantiles of feed intake of lactating sows, while accounting for other sow-specific information (vector covariate).…”
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1487
Matrix Approach for Modeling the Interrelationships of Business Processes and Organizational Structure of an Educational Institution
Published 2024-06-01“…The complex model describing and taking into account the interrelationships between business processes, organizational structure and information systems of a secondary special education institution is considered. …”
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The impact of futures trade on the informational efficiency of the U.S. REIT market
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The system of investment and construction project management as a component of the company’s sustainable development
Published 2023-12-01“…As a result, the problems of accounting and tracing at all stages of sustainable development requirements, as well as the problems of formation of correspondence reporting, were solved.…”
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The Effect of Stock Liquidity on Companies Future Investment: A Study of the Iranian Capital Market
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A law of meaning
Published 2025-01-01“…Markers are extracted from unannotated texts (with lexemes being just a special case of marker-set coalition phenomena) considering just one meaning at a time (without any need for accounting for specific coexpression types).…”
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Heat Shock Protein 70 Neutralizes Apoptosis-Inducing Factor
Published 2001-01-01“…Deficient apoptosis participates in cancerogenesis, whereas excessive apoptosis leads to unwarranted cell loss accounting for disparate diseases including neurodegeneration and AIDS. …”
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1494
Left paraduodenal hernia: An overlooked cause of acute abdomen - A case report
Published 2024-04-01“…Paraduodenal hernias (PDH) represent the most common subset, accounting for up to 53% of all internal hernias. They occur due to herniation of the small bowel into the paraduodenal fossa. …”
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River Water Quality Monitoring Through IoT Enabled Technologies
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1497
The Cyclicality of Loan Loss Provision in Brazilian Commercial Banks
Published 2018-01-01“…Using an econometric model with accounting and macroeconomic variables, the survey involved 91 commercial banks in the period from 2001 to 2012. …”
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The Evaluation of Groundwater Resources Value of Beijing Based on Emergy Theory
Published 2015-01-01“…The total value of the underground water accounts for 1.51% of the GDP in Beijing for that year. …”
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Effects of Elastic Foundation on the Vibration of Laminated Non-Homogeneous Orthotropic Circular Cylindrical Shells
Published 2004-01-01“…In this paper an analytical procedure is given to study the free vibration characteristics of laminated non-homogeneous orthotropic thin circular cylindrical shells resting on elastic foundation, accounting for Karman type geometric non-linearity. …”
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Location-Dependent Prediction of Dynamic Stability Limit for Peripheral Milling of Surfaces with Variable Curvatures
Published 2018-01-01“…The method for calculating the actual radial cutting depth is presented by accounting for the effects of curvature on the actual cutting parameters. …”
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