Results 71 to 80 of about 270,007 (401)

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2016
The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed.
Wirawan Purwa Yuwana, Ali Djamhuri, Wuryan Andayani   +2 more
doaj  

Consideration of factors of low accrual and methods for setting appropriate accrual periods: Japan Clinical Oncology Group study

Trials
Background Poor patient accrual can delay reporting of clinical trials and, consequently, the development of new treatments. For reducing the risk of additional resource requirements, a method for setting planned accrual periods with minimal deviation ...
Keita Sasaki, Junki Mizusawa, Hiroko Bando, Kenichi Nakamura, Tomoko Kataoka, Hiroshi Katayama, Haruhiko Fukuda, Hisato Hara   +7 more
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]

, 2005
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core   +1 more source

Implementation of accrual accounting by Malaysian federal government

Journal of Accounting and Organizational Change, 2018
Purpose The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government.
S. Ismail, S. Siraj, S. Baharim
semanticscholar   +1 more source

Laparoscopic and Endoscopic Cooperative Surgery for Gastric Cancer as an Alternative Treatment in Elderly Patients: A Prospective Observational Study

Annals of Gastroenterological Surgery, EarlyView.
In a prospective study of 20 elderly gastric cancer patients who declined gastrectomy, laparoscopic and endoscopic cooperative surgery (LECS) was technically safe and preserved postoperative function. However, as oncological curability cannot be assured in advanced cases, careful selection and informed consent are essential.
Marie Washio, Keishi Yamashita, Takuya Wada, Mikiko Sakuraya, Hiroki Harada, Tadashi Higuchi, Koshi Kumagai, Yasushi Orihashi, Chika Kusano, Naoki Hiki   +9 more
wiley   +1 more source

Influence of Hospital and Surgeon Volumes on Clinical Outcomes After Standard Surgery for Advanced Gastric Cancer: Supplementary Analysis of the Multicenter Randomized Phase III Trial JCOG1001

Annals of Gastroenterological Surgery, EarlyView.
We have evaluated interinstitutional variation to verify the generalization and standardization of gastric cancer surgery from a supplementary analysis of the randomized phase III trial JCOG1001. Although there was some degree of interinstitutional variation in short‐ and long‐term outcomes after standard gastric surgery, we found no correlation ...
Motohiro Hirao, Yukinori Kurokawa, Riku Kajikawa, Junki Mizusawa, Kota Kawabata, Masanori Tokunaga, Kenji Kuroda, Shinichi Sakuramoto, Itaru Yasufuku, Hisayuki Matsushita, Shuji Takiguchi, Yuichiro Doki, Takaki Yoshikawa, Masanori Terashima, Stomach Cancer Study Group of Japan Clinical Oncology Group   +14 more
wiley   +1 more source

Endogenous Repair in Vanishing White Matter

Annals of Neurology, EarlyView.
Objective Vanishing white matter is a leukodystrophy with remarkable regional variation in disease severity. The cerebral and cerebellar white matter chronically degenerates, while stress‐induced episodes of rapid neurological deterioration coincide with the appearance of acute focal lesions in the deep gray structures and brainstem.
Bonnie C. Plug, Jodie H.K. Man, Marjolein Breur, Erik Nutma, Menno D. Stellingwerff, Truus E.M. Abbink, Marianna Bugiani, Marjo S. van der Knaap   +7 more
wiley   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P., Loutskina, E., Nikolaev, V.   +2 more
core   +1 more source