Results 121 to 130 of about 28,413 (297)
What is a public sector pension worth? [PDF]
, 2007 We measure accruals in defined benefit (DB) pension plans for public and private sector workers in Britain, using typical differences in scheme rules and sector-specific lifetime age-earnings profiles by sex and educational group.
Disney, R., Emmerson, C., Tetlow, G.
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Deep Underground Science and Engineering, EarlyView.The tensile strength of granite, a proposed host for nuclear waste, degrades severely above 400°C. We link this to specific microcracking patterns captured by acoustic emission, establishing a scientific basis for assessing repository safety under thermal load.
Wei Zeng +7 more
wiley +1 more source
Quantifying the impact of the COVID-19 pandemic on cancer center clinical trial operations. [PDF]
JNCI Cancer Spectr, 2023 George TJ +15 more
europepmc +1 more source
Ecography, EarlyView.Global change is reshaping the distribution of biodiversity and the functioning of ecosystems. Predicting the long‐term consequences of such changes remains a challenge due to a need for a clear understanding of the mechanisms underpinning ecosystem‐level responses, as well as the role of geographical and environmental contingencies.
Miguel G. Matias +15 more
wiley +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
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For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
Environmental Policy and Governance, EarlyView.ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
Cilostazol in patients with heart failure and preserved ejection fraction—The CLIP‐HFpEF trial
ESC Heart Failure, Volume 12, Issue 2, Page 1437-1446, April 2025.• Cilostazol is an oral PDE‐3 inhibitor that may have advantageous effects in heart failure with preserved ejection fraction (HFpEF). • Cilostazol significantly improved short‐term heart failure‐related health status scores (KCCQ‐12) and NT‐proBNP levels when compared to placebo.
Norman Aiad +9 more
wiley +1 more source
Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
core +3 more sources
European Journal of Organic Chemistry, EarlyView.Glycomimetics with triazoline and aziridine groups were synthesised via diastereoselective Huisgen cycloaddition from glycosyl azides. Density functional theory was applied to define the mechanism for BF3 promoted aziridine formation. Triazoline and aziridine derivatives were synthesised by diastereo‐ and regioselective Huisgen cycloaddition of 2,3,4,6‐
Aaron McCormack +4 more
wiley +1 more source
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Lara, Juan Manuel +2 more
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