Results 101 to 110 of about 89,575 (313)

Caste as a Social Kind

Journal of Applied Philosophy, EarlyView.
ABSTRACT Gender and race have received significant philosophical attention recently; they are the paradigm cases of social kinds in most philosophical accounts. I argue for the inclusion of caste as a social kind because it affects the lives of many people, and because it presents itself as an important test case for philosophers of social kinds.
Ajinkya Deshmukh
wiley   +1 more source

The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

Jurnal Dinamika Akuntansi, 2017
This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting.
Mega Kusuma Aryani, Kiswanto Kiswanto
doaj   +1 more source

Enhancing Study Design and Analysis of MR Imaging Markers Through Measurement Error Modeling

Journal of Magnetic Resonance Imaging, EarlyView.
ABSTRACT Background Measurement error in imaging reduces statistical power and potentially biases parameter estimation, compromising study reliability. Purpose To introduce a dual data collection design (reliability and main datasets) to quantify measurement error and apply regression calibration to correct error‐prone imaging markers, thereby ...
Xiaofeng Wang, Walter Zhao, Yifan Wang, Deborah H. Kwon, Ting‐Yu Su, Nancy A. Obuchowski, Mark A. Griswold, Zhong Irene Wang, Dan Ma   +8 more
wiley   +1 more source

Desmistificação do regime contábil de competência Debunking the accrual-basis accounting

Revista de Administração Pública, 2010
Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo
Borges, Thiago Bernardo, Mário, Poueri do Carmo, Cardoso, Ricardo Lopes, Aquino, André Carlos Busanelli de   +3 more
openaire   +2 more sources

Arguments for introducing accrual based accounting in the public sector [PDF]

From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Bunea-Bontaş, Cristina Aurora, Petre, Mihaela Cosmina   +1 more
core   +1 more source

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

Unraveling the Impact of Organizational Ambidexterity: The Role of Integration and Agility in Enhancing Performance amidst Supply Chain Disruptions

Global Business and Organizational Excellence, EarlyView.
ABSTRACT The pandemic and supply chain disruptions are all examples of events that are forcing companies to do business differently. The study was conducted among 405 manufacturing and service companies in Malaysia and analyzed using PLS‐SEM. The role of integration and agility was key to determining how ambidexterity affected the performance of the ...
Muhammad Khalilur Rahman, Arsalan Zahid Piprani, Muhammad Mohiuddin, Sajid Nazir, Adeel Shah   +4 more
wiley   +1 more source

Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance

Journal of Operations Management, EarlyView.
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang, In‐Mu Haw, Morgan Swink, Jun Chen   +3 more
wiley   +1 more source

Hydrological Conditions Outweigh Soil Texture, Temperature, and Terrain in German Agricultural Land Use

Journal of Plant Nutrition and Soil Science, EarlyView.
ABSTRACT Background The availability of fertile land suitable for agriculture is limited. In the European Union, political demand for self‐sufficiency in staple food production currently competes with increasing ambitions for nature restoration and green energy. Meanwhile, the overall agricultural area shrinks due to land sealing.
David Emde, Axel Don, Carsten W. Mueller, Florian Schneider   +3 more
wiley   +1 more source

Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Eriotis, Nikolaos, Stamatiadis, Filippos, Vasiliou, Dimitrios   +2 more
core   +1 more source