Results 151 to 160 of about 95,591 (302)

Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever   +2 more
wiley   +1 more source

The Underlying Causes of Accountants' Legal Liability and the Various Alternatives Proposed by the Accounting Profession Examined

open access: yes, 2014
Accounting professionals offer a wide variety of services to the public. While each area of service exposes accountants to potential claims for errors and omissions, the most serious exposures arise from auditing services performed for publicly traded ...
Si, Anthony
core  

Blockchain‐Based Smart Contracts in US Specialty Crop Marketing: Grower Preferences and Adoption Potential

open access: yesAgribusiness, EarlyView.
ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales   +3 more
wiley   +1 more source

Living in "Transparency": exploring the interface of management accounting and the operational at Rautaruukki Plc.

open access: yes, 2010
This field study explores how management accounting knowledge became intertwined with operational knowledge within Rautaruukki, a large Finnish steel-producer.
VAIVIO, JUHANI   +3 more
core  

Annual Report of the 2022 National Clinical Database: Decade‐Long Trends and Current Status of Gastroenterological Surgery in Japan

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Aim The National Clinical Database (NCD) of Japan is the largest nationwide registry, covering over 95% of surgeries in the country. This 2022 annual report summarizes the short‐term outcomes of gastroenterological surgeries and discusses trends and insights over the past decade.
Koshi Kumagai   +19 more
wiley   +1 more source

Association of a Multimodal Perioperative Care Program With Postoperative Complications in Elderly Patients Undergoing Gastrectomy for Gastric Cancer

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
Implementation of a multimodal perioperative care program and reduction of postoperative complications. ABSTRACT Purpose This retrospective study aimed to assess the clinical effectiveness of a multimodal perioperative care program in reducing postoperative complications in elderly patients undergoing gastrectomy for gastric cancer.
Keiichi Fujiya   +13 more
wiley   +1 more source

Clinical utility of pharyngeal high‐resolution manometry with impedance for upper esophageal sphincter dysfunction in gastroenterology

open access: yesAdvances in Digestive Medicine, EarlyView.
Abstract Pharyngeal high‐resolution manometry with impedance (P‐HRM‐I) is an established assessment method used to evaluate pharyngeal swallowing. It provides precise quantification of swallowing biomechanics that enable the detection of alterations in swallowing physiology.
Mistyka Schar   +5 more
wiley   +1 more source

Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]

open access: yes
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith   +2 more
core  

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