نتایج جستجو برای: conservative accounting
تعداد نتایج: 108645 فیلتر نتایج به سال:
background calcium infusion is used as a pre-treatment before calcium channel blockers to prevent hypotension. occasional cardioversion with calcium gluconate infusion is seen in patients with paroxysmal supraventricular tachycardia. several mechanisms have been suggested for mechanism. herein we report a case presenting with atrial fibrillation but cardioverted with calcium gluconate infusion,...
This paper presents a contribution to the debates surrounding the culpability of accounting in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marxs work on fictitious capital. Fictitious capital is any form of investment (for example bonds, stocks, derivatives, and collateralized debt obligations) which is based upon the expectation of future r...
‘Racial’ disparities among cancers, particularly of the breast and prostate, are something of a mystery. For the US, in the face of slavery and its sequelae, centuries of interbreeding has greatly leavened genetic differences between ‘Blacks’ and ‘whites’, but marked contrasts in disease prevalence and progression persist. ‘Adjustment’ for socioeconomic status and lifestyle, while statistically...
Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...
for their provision of data and projections necessary for this paper's computations.
Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...
objectives: patients suffering from mild to moderate knee osteoarthritis may be treated with unloader knee orthoses or laterally wedged insoles. the aim of this study was to identify and compare the effects of two orthoses in these patients. methods: 56 patients with medial compartment knee oa were evaluated when wearing an unloader knee orthosis and insoles with a 6° lateral wedge which were r...
The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users. Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements...
The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...
The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...
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