ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

FASB and IASB have differences in setting the accounting standard for fixed asset.The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down.These differences have distinct implication to depict the COVID-19 pandemic phenomenon and preven

read more

Molecular characterization of the Newcastle disease virus that caused an outbreak in backyard birds in Costa Rica in 2015

Costa Rica gained its Newcastle Disease Virus NDV-free status with vaccination according to OIE proceedings in 1996, and its declaration as a country free of the velogenic, viscerotropic form of this disease (G/SPS/GEN/119) presented to the World Trade Organization (WTO) in 1999.On April 24th, 2015, SENASA (National Animal Health Service) attended

read more

Developmental Integration of Endosymbionts in Insects

In endosymbiosis, two independently existing entities are inextricably intertwined such that they behave as a single unit.For multicellular hosts, the endosymbiont must be integrated within the host developmental genetic network to maintain the relationship.Developmental integration requires innovations in cell type, gene function, gene regulation,

read more

A Secure Trust Establishment Scheme for Wireless Sensor Networks

Trust establishment is an important tool to improve cooperation and enhance security in wireless sensor networks.The core of trust establishment is trust estimation.If a trust estimation method is not robust against attack and misbehavior, the trust values produced will be meaningless, and system performance will be degraded.We present a novel trus

read more