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277 results for “standards”
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Research ArticleOpen accessEvery word in the titleA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,086 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleMeasuring the Software Product Quality during the Software Development Life-Cycle: An International Organization for Standardization Standards PerspectiveRafa E. Al-QutaishProblem statement: The International Organization for Standardization (ISO) published a set of international standards related to the software engineering, such as ISO 12207 and ISO 9126. However, there is a set of cross-references between these two standards. Approach: The ISO 9126 on software product quality and ISO 12207 on software life cycle processes had been analysed to investigate the relationships … …Journal of Computer Science, Vol. 5, Issue 5 · 30 May 2009 · 7,856 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleAuditors Compliance with International Standards on Auditing (ISAs): Evidence form JordanAhmad N. ObaidatThe continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent auditors complied with ISA according to the last pronouncement by the International Auditing and Assurance Standard Board (IAASB). Data was collected through a … …Journal of Social Sciences, Vol. 3, Issue 4 · 31 Dec 2007 · 8,555 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleSustainability of International Standards Organisation 14001 Standards through Integration with Lean PrinciplesPuvanasvaran A.L.A. Perumal, Robert Kerk Swee Tian, Mohd Razali MuhamadProblem statement: Both Lean and Environmental Management System (EMS) are key business processes which are employed by companies to enhance their manufacturing process and quality performance. ISO 14001 requires a commitment to continual improvement. Yet it does not prescribe how a company should seek the continual improvement. Lean is a process improvement method that helps companies that use it to … …American Journal of Applied Sciences, Vol. 8, Issue 11 · 8 Oct 2011 · 6,795 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleSystem for Securing Timestamping and Electronic Signing of PDF Documents: Standards, Schematic, and ImplementationMoussa Habiboulaye, Harouna Naroua, Chaibou KadriThis article investigates the standards and principles for implementing electronic signatures in PDF documents, focusing on security and compliance with legal regulations. The current state of digital signatures is examined, highlighting the importance of authenticity, integrity, and non-repudiation. A detailed analysis is provided on the process of generating and verifying electronic signatures using Public Key Infrastructures (PKI) and cryptographic techniques. … …Journal of Computer Science, Vol. 21, Issue 11 · 19 Dec 2025 · 1,864 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleEvaluation of Treated Wastewater in Terms of Environmental StandardsSona Pazdar, Saeid Eslamian, Hossein Gholami, Kaveh Ostad-Ali-AskariThe desired use of refined wastewater has not yet found its proper place in many countries, therefore, achieving a relative equilibrium in the field of urban wastewater evacuation and re-utilizing it is a fundamental principle. And this great matter is not possible except by developing a comprehensive refinery waste management system. The set of measures that have been taken so … …American Journal of Engineering and Applied Sciences, Vol. 12, Issue 4 · 27 Sep 2019 · 7,908 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleMAPPING INFORMATION TECHNOLOGY INFRASTRUCTURE LIBRARY WITH OTHER INFORMATION TECHNOLOGY STANDARDS AND BEST PRACTICESSyed Mubashir Ali, Tariq Rahim Soomro, Muhammad Nawaz BrohiInformation Technology (IT) has become an important strategic resource that any organization has to manage. It has been recognized that IT services are crucial and strategic organizational assets, therefore, organizations are investing considerable amount of resources into the support and delivery of IT services and the systems that underpins them. Various IT standards and IT best practices are being implemented … …Journal of Computer Science, Vol. 9, Issue 9 · 6 Aug 2013 · 8,206 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleNanoscale Pitch Standards Sample Fabricated using Laser-Focused Atomic DepositionYan Ma, Tongbao Li, Yajun Zhao et al.Problem statement: Nanotechnology is already a large sector of industry and science research and it is expected to continue to grow at very fast rate. The determination of absolute measurements of length at the nanometer scale and below is very difficult and expensive. So the nanoscale metrology standard is needed. Approach: The laser-focused atomic deposition is a new way to … …Current Research in Nanotechnology, Vol. 2, Issue 2 · 3 Sep 2012 · 7,245 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleSupporting Best Practices and Standards for Information Technology Infrastructure LibraryTariq Rahim Soomro, Mihyar HessonProblem statement: There are several IT best practices and IT standards, which are independently supporting enterprises. Some of them have similarities and other differ from each other. This study discusses these best practices and standards in contrast with ITIL. Approach: CMMI, CobiT, eTOM, ISO 9000, ISO/IEC 17799, Malcolm Baldrige and Six Sigma will be introduces along with ITIL. Results: This … …Journal of Computer Science, Vol. 8, Issue 2 · 2 Dec 2011 · 7,677 accessesView PDFCite