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. …”
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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. …”
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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. …”
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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.…”
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What the 2012 Census of Agriculture Is Telling Us about Miami-Dade County by Edward Evans, Fredy H. Ballen

“…In 2012, agricultural output was estimated at $141.8 billion, accounting for 14.9% of the state’s gross domestic product, and providing employment for 20.8% of the state’s labor force. …”
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Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing by Cleston Santos, Paulo Cunha

“…The results indicated that a higher level of confidence increases the auditor’s propensity to perform the accounting adjustment and that time pressure and complexity decrease the auditor’s propensity to perform the proposed adjustment. …”
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Meta-synthesizing of Practices of Corporate Social Responsibility: External Stake-holders Approach by Maryam Khalatbari Moazam, Hamidreza Yazdani, Naser Asgari

“…Conclusion The diligent efforts of banks to align with the expectations of their stakeholders establish them as socially accountable entities, which significantly enhances their sustainability and continuous productivity within competitive markets. …”
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Observation of Pattern Stabilization in a Driven Superfluid by Nikolas Liebster, Marius Sparn, Elinor Kath, Jelte Duchene, Keisuke Fujii, Sarah L. Görlitz, Tilman Enss, Helmut Strobel, Markus K. Oberthaler

“…While the early phase of pattern formation can be understood on the basis of linear stability analyses, the longtime dynamics can only be described by accounting for the interactions between the excitations generated by the drive. …”
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The FAR Model: Evaluating the Quality of English Subtitling in Minion 2 The Rise of GRU Trailer Movie by Aulia Nisa Khusnia, Ruda Widagsa2

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The butterfly effect and earnings management: Analysis of long-term consequences of short-term adjustments by Ammar Razzaq Al Rubaye, Omar Adeeb Qassim, Salah Chyad Kadhim, Inas Mekee Abed

“…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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The Cyclicality of Loan Loss Provision in Brazilian Commercial Banks by Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, José Alves Dantas

“…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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Disclosure de instrumentos financeiros segundo as normas internacionais de contabilidade: evidências empíricas de empresas brasileiras by Rodrigo Fernandes Malaquias, Sirlei Lemes

“…Este trabalho foi desenvolvido com o objetivo geral de analisar o nível de disclosure das demonstrações financeiras de empresas brasileiras em relação aos requerimentos dispostos pelo IASB (International Accounting Standards Board) para evidenciação de instrumentos financeiros. …”
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Colic in Horses by Sally DeNotta, Amanda House

“…A national study conducted by the USDA's National Animal Health Monitoring System in 2015 determined that colic was the leading cause of death for horses aged 1 to 20, accounting for 31.2% of deaths. For horses over 20 years of age, colic was the second leading cause of death (13.4%) behind old age (26.6%). …”
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A rare case of renal cystic oncocytoma: Case report by Mohamed Lameir, Ahmed Mustafa, Jouhar Kolleri, Akram Twair, Mohammed Akhtar, Sali Alatasi

“…Renal oncocytomas are relatively benign renal tumours, accounting for approximately 5 % of primary adult epithelial kidney neoplasms that are surgically removed.The Bosniak classification is used to assist in estimating the probability of cancer and make recommendations for therapy or subsequent studies. …”
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Shared services: case study on the performance of the controllership in 13 Latin American countries by Ana Cristina de Faria, Márcio Antonio Gonçalves

“…This paper aimed to evaluate whether the implantation of Shared Services (SS) of Controllership, as an area which generates management accounting information suitable for managers in 13 Latin American Countries to make decisions, satisfactorily contributes to the management process of the organization globally. …”
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Gender and performance disparity in mathematics: A study of South Western Uganda by Amos, Musimenta, Francis Akena, Adyanga, Denis, Sekiwu

“…Thus, the aim of this study was to compare male and female students’ performance in Mathematics and to establish factors accounting for the differences. Using the Mixed method design, a sample size of 222 participants was recruited. …”
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Editorial by Pieter Vanhuysse, Antony Mason, Jörg Tremmel, Markus Rutsche, Maria Lenk

“…The first article is a general overview essay on Generational Accounting, authored by Laurence Kotlikoff, a founding father of this methodology. …”
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Designing and Modeling Digital Transformation in the Automotive Industry: Leveraging the Fourth Industrial Revolution by Mohammad Saeed Mozafari Mehr, Mohammad Taghi Taghavifard

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DIVERSITY MANAGEMENT AND PERFORMANCE: EVIDENCE FROM NIGERIAN MULTINATIONAL COMPANIES by Samuel Olufemi Omoyele, Jayeola Olabisi

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Um Estudo do Disclosure do Passivo à Luz dos Padrões Internacionais de Contabilidade by Ivone Gonçalves Luiz, Luciene Santana, Álvaro Augusto Ricardino Filho

“…Este artigo objetiva verificar o nível de utilização dos conceitos de evidenciação do passivo, nos moldes dos padrões introduzidos pelo Intergovernamental Working Group of Experts on International Standards of Accounting and Reporting (UN-ISAR), em 1997. Para tanto, o estudo analisou as demonstrações contábeis das dez primeiras empresas classificadas pelo Prêmio Transparência ANEFAC/FIPECAFI/SERASA 2003, consideradas por uma comissão de especialistas como as melhores publicações contábeis nacionais daquele exercício. …”
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