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    DETERMINATION OF ACCOUNTING MANIPULATIONS IN THE FINANCIAL STATEMENTS USING ACCRUAL BASED INVESTMENT RATIOS by Dragan Gabrić

    Published 2018-05-01
    “… The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the accrual based investment ratios that contribute to the determination of accounting manipulations and to create a model of an impact of accrual based investment ratios on determination of accounting manipulations in financial statements of the companies. …”
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  14. 6894

    Justification of a set of measures for forming an institutional environment and a management system for defense industry complex diversification by D. Yu. Baydarov, D. Yu. Faikov

    Published 2024-06-01
    “…The basis for the latter should be the federal law “On Diversification of the Defense Industrial Complex Organizations’ Activities”, and the first step should be the preparation of the Defense Industrial Complex Organizations’ Activities Diversification Concept.…”
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  15. 6895

    Impact of Plastic Hinge Properties on Capacity Curve of Reinforced Concrete Bridges by Nasim Shatarat, Mutasem Shehadeh, Mohammad Naser

    Published 2017-01-01
    “…The nonlinear properties of the user-defined hinge model for existing highway bridges can be determined in accordance with the recommendations of the Seismic Retrofit Manual by the Federal Highway Administration (FHWA-SRM). Finite element software such as the software SAP2000 offers a simpler and easier approach to determine the nonlinear hinge properties through the automated-hinge model which are determined automatically from the member material and cross section properties. …”
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  16. 6896

    Studyng the effects of Cantharellus cibarius fungi on Opisthorchis felineus trematode and on parasite host - C57BL/6 inbred mice by M. A. Tsyganov, G. B. Vishnevetskaya, T. P. Kukina, I. V. Sorokina, M. N. Lvova, M. A. Protsenko, N. E. Kostina, D. F. Avgustinovich

    Published 2018-11-01
    “…One of the causes of this infection is the species Opisthorchis felineus, which is common in the Russian Federation and Western Europe. The disease has a large number of complications and relatively few effective treatments, so nowadays it is relevant to look for new drugs for the treatment of opisthorchiasis, with the maximum antiparasitic and minimal side effect. …”
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  17. 6897

    THE ALGORITHM OF THE CASE FORMATION DURING THE DEVELOPMENT OF CLINICAL DISCIPLINES IN MEDICAL SCHOOL by Andrey A. Garanin, Reseda M. Garanina

    Published 2016-04-01
    “…Unification algorithm formation cases is necessary for the full implementation of the introduction in the educational process in the higher medical school as one of the most effective active ways of learning – method of case analysis, in accordance with the requirements that apply to higher professional education modern reforms and, in particular, the introduction of new Federal State Educational Standards.…”
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  18. 6898

    Instituciones, federalismo defensor de mercados y Estado de las Autonomías. Un análisis de segunda generación by Gonzalo Caballero

    Published 2005-01-01
    “…Esta hipótesis presenta dos fuentes de ineficiencia de la es truc -tura federal española en su función de división del poder político y defensade los mercados. …”
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  19. 6899

    State support measures for import substitution impact on the investment projects efficiency in the power industry by E. A. Tregubova, A. I. Tregubov

    Published 2023-06-01
    “…In the structure of thermal generation of the Russian Federation, the share of modern combined-cycle plants, characterized by low specific fuel consumption (CCGT), is only 16 % and is based on the use of Western-made gas turbines. …”
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  20. 6900

    Value Added Tax and Economic Development: Focus on Human Capital Development by Kuyebi Favour Orejesuoluwapo, Omodero Cordelia Onyinyechi

    Published 2025-03-01
    “…Employing a longitudinal research design, the study utilizes data specific to Nigeria and obtained from the office of the Federal Inland Revenue Service (FIRS), the Statistical Bulletin of the Central Bank of Nigeria (CBN), and the World Bank. …”
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