Results 71 to 80 of about 880,748 (167)

When Public Budgets Break Bad: Administrative Fines as Hidden Taxation Under Fiscal Pressure

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Do fiscally stressed governments turn administrative fines into hidden taxation? After the 2021 collapse of land‐transfer revenue removed local budgets' own‐source income, we compare Chinese cities with differing exposure to this common shock, using 20 million penalty records processed with a fine‐tuned language model.
Shenghua Lu, Hui Wang
wiley   +1 more source

The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

open access: yesحسابداری و شفافیت مالی
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj  

How Knowledge Becomes Credible Under Epistemic Uncertainty: A Grounded Theory of Telepathic Animal Communication Websites

open access: yesCanadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 4, November 2026.
ABSTRACT How credibility is constructed under conditions of epistemic uncertainty is a central question in the sociology of knowledge. Telepathic animal communication (TAC) represents a field in which knowledge claims are inherently non‐verifiable, yet services are actively marketed and consumed.
Annika Barzen, Dylan Göpfert
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2004; Other title: Financial and Compliance Audit Reports published in 2004

open access: yes, 2004
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : State Library (April 2004) Compliance and Control Audit Report : Arts Commission (April 2004) Compliance and Control Audit Report :
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

An Improved Secure Blockchain‐Based Remote Patient Monitoring System With Role‐Based Access Control Using IPFS

open access: yesConcurrency and Computation: Practice and Experience, Volume 38, Issue 19, October 2026.
ABSTRACTThis work presents a privacy‐preserving remote healthcare system that integrates blockchain technology with a root seed‐based pseudonymization mechanism and lightweight cryptographic controls. Addressing the privacy risks of public ledgers and the limited computational resources of medical IoT devices, the proposed system focuses strictly on ...
Hoc Minh Le, Özgür Öksüz
wiley   +1 more source

Durability and Safety of Imeglimin as an Add‐On to DPP‐4 Inhibitors in Japanese Type 2 Diabetes: The 104‐Week FAMILIAR Trial

open access: yesDiabetes, Obesity and Metabolism, Volume 28, Issue 10, Page 9101-9111, October 2026.
ABSTRACT Aims To evaluate the long‐term efficacy and safety of imeglimin added to dipeptidyl peptidase‐4 (DPP‐4) inhibitors in Japanese patients with type 2 diabetes, focusing on glycemic durability and safety in elderly patients over 104 weeks. Materials and Methods This multicenter, randomized, placebo‐controlled trial comprised a 24‐week double ...
Masashi Shimoda   +4 more
wiley   +1 more source

Cannabidiol in Adults With Lennox–Gastaut Syndrome: Real‐World Experience

open access: yesEuropean Journal of Neurology, Volume 33, Issue 10, October 2026.
Cannabidiol showed sustained effectiveness and good tolerability in adults with LGS, with high retention over a median follow‐up of 41 months. Treatment was associated with improvement in seizure burden, increased seizure‐free days, fewer seizure‐related hospital admissions, and caregiver‐reported improvement in cognitive and behavioural functioning ...
Pyae Aung   +9 more
wiley   +1 more source

Health Literacy, Self‐Efficacy and Knowledge of Sickle Cell Disease Among Caregivers

open access: yesPediatric Blood &Cancer, Volume 73, Issue 9, September 2026.
ABSTRACT Background Sickle cell disease (SCD) is a hereditary blood disorder in which abnormal haemoglobin leads to severe anaemia, painful crises and organ failure. Caregivers’ health literacy (HL) – their ability to assess, understand and apply information, and interact with healthcare professionals – is crucial for managing children with SCD, yet ...
Melanie Bruinooge   +6 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2006; Other title: Financial and Compliance Audit Reports published in 2006

open access: yes, 2006
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : El Dorado Correctional Facility Benefit Fund (May 2006) Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2006 ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Racial differences in multiple myeloma survival: Associations with stem cell transplantation, insurance, and Medicaid expansion

open access: yesCancer, Volume 132, Issue 17, 1 September 2026.
ABSTRACT Background At the population level, Black patients with multiple myeloma (MM) may experience worse survival than White patients. The authors examined how autologous stem cell transplantation (ASCT), insurance, and Medicaid expansion relate to racial differences in real‐world overall survival (rwOS). Methods Data from 4932 patients with MM (24%
F. Lennie Wong   +5 more
wiley   +1 more source

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