Log in

Relevant bibliographies by topics / Sub-consolidated statements / Journal articles

To see the other types of publications on this topic, follow the link: Sub-consolidated statements.

Journal articles on the topic 'Sub-consolidated statements'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 19 journal articles for your research on the topic 'Sub-consolidated statements.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Yakymchuk, Tetyana, and Aija Cerpinska. "CONSOLIDATED FINANCIAL STATEMENTS AS THE BASIS OF RELIABLE INFORMATION ON THE ACTIVITY OF INTEGRATED CORPORATE STRUCTURES OF UKRAINE." Scientific Journal of Polonia University 25, no. 6 (2017): 28. http://dx.doi.org/10.23856/2503.

Full text

Abstract:

The research presents an algorithm for comparative analysis of the integrated corporate structure reporting including three stages. The proposed algorithm for comparative analysis has been tested on the example of the consolidated financial statements of sub-holding of the industrial and financial group, the financial statements of one of the main asset parent companies in Ukraine and a subsidiary of the sub-holding. It has been established that users cannot make proper conclusions and take decisions in a comprehensive way basing upon information provided in public financial reports.

APA, Harvard, Vancouver, ISO, and other styles

2

Bellandi, Francesco. "Business Combinations under Common Control: The Gain/loss Group Perspective. What the IASB Project Leaves Unaddressed." International Journal of Business and Management 16, no. 11 (2021): 59. http://dx.doi.org/10.5539/ijbm.v16n11p59.

Full text

Abstract:

Although BCUCCs are widespread, a clear treatment is missing under IFRS. Most contributions have taken partial views. This article innovatively provides a systematic theoretical apparatus of the role accounting plays for all the affected members of a group, with a focus on gain or loss opportunities below the consolidated statements. The method used is international technical accounting analysis under IFRS and U.S. GAAP. It shows how a BCUCC may be driven to achieve gain/loss in separate financial statements and how cross-company consistency in policies and substance may reveal gain/loss arbit

APA, Harvard, Vancouver, ISO, and other styles

3

Wardhani, Nurhastuty Kesumo, Daniel Junaedi, and Khomsiyah Khomsiyah. "THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY." JURNAL AKUNTANSI DAN AUDITING 20, no. 1 (2023): 19–31. http://dx.doi.org/10.14710/jaa.20.1.19-31.

Full text

Abstract:

Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Ind

APA, Harvard, Vancouver, ISO, and other styles

4

James, Ian Andrew. "The Rightful Demise of the Sh*t Sandwich: Providing Effective Feedback." Behavioural and Cognitive Psychotherapy 43, no. 6 (2014): 759–66. http://dx.doi.org/10.1017/s1352465814000113.

Full text

Abstract:

Background: As a trainee cognitive therapist in the early 1990s, I was taught the Sh*t Sandwich by my supervisor. I continued to use this technique for many years without seeing the need to extend my repertoire of feedback strategies. Aims: This article describes a number of other feedback techniques, raising awareness of the processes underpinning feedback, and facilitating reflection on feedback methods. Method: This review examines feedback and the methods of feedback used to improve clinical competence. Results: Evidence informs us that the use of good feedback has a significant effect on

APA, Harvard, Vancouver, ISO, and other styles

5

Alozie, Christopher Enyioma. "Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 339–58. http://dx.doi.org/10.1108/jpbafm-01-2019-0017.

Full text

Abstract:

PurposeThis paper assessed accuracy level in accounting for government funds in Nigeria's federal treasury and their faithful presentation in government financial reporting. It aimed to determine whether the reported annual balances in Nigeria's financial reporting were reliable or otherwise. Data used in analysis were obtained from secondary sources from federal treasury.Design/methodology/approachEx-post “facto” analysis method was adopted in the study involving the use of statistical techniques of absolute or aggregate mean percentage error derived from differences between recomputed and pu

APA, Harvard, Vancouver, ISO, and other styles

6

Norton-Mabus, Julie C., and David L. Nelson. "Reporting of Randomized Controlled Trials in Occupational Therapy and Speech Therapy: Evaluation Using an Expansion of the Consort Statement." OTJR: Occupation, Participation and Health 28, no. 2 (2008): 64–71. http://dx.doi.org/10.3928/15394492-20080301-06.

Full text

Abstract:

Research in occupational therapy is necessary for the validation of therapeutic interventions. Randomized controlled trials (RCTs) control against potentially confounding variables and provide validating evidence, if properly reported. The purpose of this study was to evaluate the quality of reporting RCTs in occupational therapy and speech therapy by use of an expansion of the Consolidated Standards of Reporting Trials (CONSORT) statement. The Nelson—Moberg—Norton Expanded CONSORT Instrument (NMNECI) was used to evaluate 15 occupational therapy RCTs and 15 speech therapy RCTs. After the princ

APA, Harvard, Vancouver, ISO, and other styles

7

Strojek-Filus, Marzena, and Aleksandra Sulik-Górecka. "Assesment of the Quality of Reporting Information on CO₂ Emission Rights on the Example of Energy Sector Groups Listed on the Warsaw Stock Exchange." Management Systems in Production Engineering 30, no. 2 (2022): 116–29. http://dx.doi.org/10.2478/mspe-2022-0015.

Full text

Abstract:

Abstract Poland is a participant to the European Union Emissions Trading System, which aims at reducing greenhouse gas emissions. Trading CO2 emission rights has become a strategic area from the point of view of managing entities that emit CO2. The aim of the paper is to investigate and identify discrepancies in the presentation and valuation of CO2 emission allowances, CO2 emission provision liabilities in reporting, and to assess the impact of these discrepancies on compliance with the true and fair view principle on top of the informative value of the financial statements. An in-depth quali

APA, Harvard, Vancouver, ISO, and other styles

8

O'CONNOR, A. M., J. M. SARGEANT, I. A. GARDNER, et al. "The REFLECT Statement: Methods and Processes of Creating Reporting Guidelines for Randomized Controlled Trials for Livestockand Food Safety." Journal of Food Protection 73, no. 1 (2010): 132–39. http://dx.doi.org/10.4315/0362-028x-73.1.132.

Full text

Abstract:

The conduct of randomized controlled trials in livestock with production, health, and food-safety outcomes presents unique challenges that may not be adequately reported in trial reports. The objective of this project was to modify the CONSORT (Consolidated Standards of Reporting Trials) statement to reflect the unique aspects of reporting these livestock trials. A two-day consensus meeting was held on November 18–19, 2008 in Chicago, Ill, United States of America, to achieve the objective. Prior to the meeting, a Web-based survey was conducted to identify issues for discussion. The 24 attende

APA, Harvard, Vancouver, ISO, and other styles

9

O'Connor, Annette, Jan Sargeant, I. Gardner, et al. "The REFLECT statement: Methods and processes of creating reporting guidelines for randomized controlled trials for livestock and food safety." Journal of Swine Health and Production 18, no. 1 (2010): 18–26. http://dx.doi.org/10.54846/jshap/644.

Full text

Abstract:

The conduct of randomized controlled trials in livestock with production, health, and food-safety outcomes presents unique challenges that may not be adequately reported in trial reports. The objective of this project was to modify the CONSORT (Consolidated Standards of Reporting Trials) statement to reflect the unique aspects of reporting these livestock trials. A 2-day consensus meeting was held on November 18-19, 2008, in Chicago, Illinois, to achieve the objective. Prior to the meeting, a Web-based survey was conducted to identify issues for discussion. The 24 attendees were biostatisticia

APA, Harvard, Vancouver, ISO, and other styles

10

Arvanitaki, Alexandra D., Polyxeni Mantzouratou, and Elias Zintzaras. "Assessing the reporting quality of randomized-controlled clinical trials involving novel oral anticoagulants in patients with atrial fibrillation based on the CONSORT statement." International Journal of Clinical Trials 4, no. 4 (2017): 147. http://dx.doi.org/10.18203/2349-3259.ijct20174862.

Full text

Abstract:

<p class="abstract"><strong>Background:</strong> Inadequate reporting of the published randomized controlled trials (RCTs) may restrict the generalizability of treatment effectiveness and tolerability of non-vitamin K antagonist oral anticoagulants (NOACs) in patients with atrial fibrillation (AF). The main objective of this study was to assess the reporting quality of RCTs for efficacy and safety of NOACs vs. warfarin in patients with AF based on the consolidated standards of reporting trials (CONSORT) statement.</p><p class="abstract"><strong>Methods:</

APA, Harvard, Vancouver, ISO, and other styles

11

Grellety, Thomas, Aurelie Petit-Monéger, Abou Diallo, Simone Mathoulin-Pelissier, and Antoine Italiano. "Quality of reporting of phase II trials in oncology in highly ranked oncology journals." Journal of Clinical Oncology 31, no. 15_suppl (2013): 6582. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.6582.

Full text

Abstract:

6582 Background: Phase II trials represent an essential step in the development of anti-cancer drugs. The aim of this study was to assess the quality of their reporting in highly-ranked oncology journals, to investigate predictive factors of quality and to develop better reporting guidelines for authors. Methods: We reviewed the tables of contents of 8 peer-reviewed oncology journals published between January 2011 and December 2011 and with a 2011 impact factor (IF) >4: Br J Cancer, Eur J Cancer, Oncologist, J Clin Oncol, Lancet Oncol, JNCI, Clin Cancer Res and Ann Oncol. Two reviewers asse

APA, Harvard, Vancouver, ISO, and other styles

12

Harris, Jennifer, Kate Grafton, and Jo Cooke. "Developing a consolidated research framework for clinical allied health professionals practising in the UK." BMC Health Services Research 20, no. 1 (2020). http://dx.doi.org/10.1186/s12913-020-05650-3.

Full text

Abstract:

Abstract Background Allied Health Professionals (AHPs) form a significant part of the healthcare workforce and have great potential to improve services through research and research-informed practice. However, there is a lack of tradition in research embedded in practice in these professional groups. Barriers include clinical caseload pressures, a lack of sustainable training and consequent lack of confidence in practitioners. Practice managers are ill-equipped to monitor and guide staff research development. The modern healthcare system is a multi-disciplinary environment focused on the needs

APA, Harvard, Vancouver, ISO, and other styles

13

Parikh, Purvish, Govind Babu, Randeep Singh, et al. "Consensus guidelines for the management of HR-positive HER2/neu negative early breast cancer in India, SAARC region and other LMIC by DELPHI survey method." BMC Cancer 23, no. 1 (2023). http://dx.doi.org/10.1186/s12885-023-11121-9.

Full text

Abstract:

Abstract Background Precise prognostication is the key to optimum and effective treatment planning for early-stage hormone receptor (HR) positive, HER2/neu negative breast cancer patients. Differences in the breast cancer incidence and tumor anatomical features at diagnosis, pharmacogenomics data between Western and Indian women along with the vast diversity in the economic status and differences in insurance policies of these regions; suggest recommendations put forward for Western women might not be applicable to Indian/Asian women. Opinions from oncologists through a voting survey on variou

APA, Harvard, Vancouver, ISO, and other styles

14

Hintermeier, M., E. Rast, S. Ziegler, K. Bozorgmehr, and L. Biddle. "Housing and health: An empirical framework for refugee reception centres." European Journal of Public Health 31, Supplement_3 (2021). http://dx.doi.org/10.1093/eurpub/ckab164.798.

Full text

Abstract:

Abstract Background Housing is a key social determinant of health. Newly arriving asylum seekers and refugees (ASR) in Germany are assigned to reception centres (RC), comprising large, shared facilities in remote locations. Our aim was to explore how housing affects health from the perspective of ASR in order to develop an empirical framework for further research. Methods We conducted a secondary analysis of 47 qualitative interviews with ASR living in German RC and developed a multidimensional framework containing the effects of housing characteristics on health in this setting. An initial co

APA, Harvard, Vancouver, ISO, and other styles

15

Kinitz, David J., Travis Salway, Elisabeth Dromer, et al. "The scope and nature of sexual orientation and gender identity and expression change efforts: a systematic review protocol." Systematic Reviews 10, no. 1 (2021). http://dx.doi.org/10.1186/s13643-020-01563-8.

Full text

Abstract:

Abstract Background Sexual orientation and gender identity and expression change efforts (SOGIECE) are a set of scientifically discredited practices that aim to deny and suppress the sexual orientations, gender identities, and/or gender expressions of sexual and gender minorities (SGM). SOGIECE are associated with significant adverse health and social outcomes. SOGIECE continue to be practiced around the world, despite denouncements from professional bodies and survivors, as well as calls for legislative advocacy to prohibit SOGIECE and protect SGM. There are substantial gaps in the availabili

APA, Harvard, Vancouver, ISO, and other styles

16

Kinitz, David J., Travis Salway, Elisabeth Dromer, et al. "The scope and nature of sexual orientation and gender identity and expression change efforts: a systematic review protocol." Systematic Reviews 10, no. 1 (2021). http://dx.doi.org/10.1186/s13643-020-01563-8.

Full text

Abstract:

Abstract Background Sexual orientation and gender identity and expression change efforts (SOGIECE) are a set of scientifically discredited practices that aim to deny and suppress the sexual orientations, gender identities, and/or gender expressions of sexual and gender minorities (SGM). SOGIECE are associated with significant adverse health and social outcomes. SOGIECE continue to be practiced around the world, despite denouncements from professional bodies and survivors, as well as calls for legislative advocacy to prohibit SOGIECE and protect SGM. There are substantial gaps in the availabili

APA, Harvard, Vancouver, ISO, and other styles

17

Liu, Cong, Yuxian Cao, Zhijie Zhang, Rong Gao, and Guofeng Qu. "Correlation of fundamental movement skills with health-related fitness elements in children and adolescents: A systematic review." Frontiers in Public Health 11 (March 27, 2023). http://dx.doi.org/10.3389/fpubh.2023.1129258.

Full text

Abstract:

ObjectiveTo examine the correlations between fundamental movement skills and health-related fitness elements (cardiopulmonary function, flexibility, body composition, muscle strength and endurance) in children and adolescents and investigate the evaluation methods and tools of fundamental movement skills and health-related fitness.MethodsSix electronic databases (Web of Science, PubMed, ProQuest, Scopus, EBSCO and CNKI) were searched, and the research literature on the correlation between children's and adolescents' fundamental movement skills and health-related fitness published since 2002 wa

APA, Harvard, Vancouver, ISO, and other styles

18

Komene, Ebony, Bobbie Pene, Debra Gerard, Jenny Parr, Cath Aspinall, and Denise Wilson. "Whakawhanaungatanga—Building trust and connections: A qualitative study indigenous Māori patients and whānau (extended family network) hospital experiences." Journal of Advanced Nursing, October 27, 2023. http://dx.doi.org/10.1111/jan.15912.

Full text

Abstract:

AbstractAimsInvestigated the experiences of Māori (the Indigenous peoples of Aotearoa, New Zealand) patients and whānau (extended family network) engaging with acute hospital inpatient services and their priorities for a Māori‐centred model of relational care.DesignA qualitative Māori‐centred research design using a Thought Space Wānanga (learning through in‐depth group discussion, deliberation and consideration) approach.MethodsTwo wānanga were conducted between May 2022 and June 2022, with 13 Māori patients who had been acutely hospitalized within the past 12 months and their whānau members.

APA, Harvard, Vancouver, ISO, and other styles

19

Starrs, D. Bruno. "Enabling the Auteurial Voice in Dance Me to My Song." M/C Journal 11, no. 3 (2008). http://dx.doi.org/10.5204/mcj.49.

Full text

Abstract:

Despite numerous critics describing him as an auteur (i.e. a film-maker who ‘does’ everything and fulfils every production role [Bordwell and Thompson 37] and/or with a signature “world-view” detectable in his/her work [Caughie 10]), Rolf de Heer appears to have declined primary authorship of Dance Me to My Song (1997), his seventh in an oeuvre of twelve feature films. Indeed, the opening credits do not mention his name at all: it is only with the closing credits that the audience learns de Heer has directed the film. Rather, as the film commences, the viewer is informed by the titles that it

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!