Results 91 to 100 of about 470 (199)

Aspects of application of auditor’s judgments

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016
Users should receive an adequate level of confidence in the possibility of its use for training, study and implementation of management decisions according to the results of audit of financial information.
O.L. Sherstiuk
doaj  

The relationship between earnings management and audit opinion

open access: yesBusiness: Theory and Practice
This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange.
Ngoc Hung Dang, Manh Dung Tran
doaj   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar   +2 more
wiley   +1 more source

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda   +2 more
wiley   +1 more source

Per‐ and Polyfluoroalkyl Substances (PFAS) Exposure Profiles and Their Predictors in a Study of US Volunteer Firefighters

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Introduction Firefighters may experience occupational exposure to per‐ and polyfluoroalkyl substances (PFAS). Volunteer firefighters make up 65% of the US fire service, but their serum PFAS profiles have not been well characterized. This study aims to (1) describe PFAS serum profiles among US volunteer firefighters from 9 states enrolled in ...
Katherine A. Lubina   +16 more
wiley   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn   +4 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

‘We Are Australia’: Unpacking Aboriginal and Torres Strait Islander People's Understandings and Experiences of Australian Identity

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Aboriginal and Torres Strait Islander people are the oldest living custodians in the world. However, Australian identity has been purposefully established to exclude Aboriginal and Torres Strait Islander people, contributing to systemic oppression and harmful consequences. Understanding the perspectives and experiences of Aboriginal and Torres
Jack Farrugia, Jonathan Bullen
wiley   +1 more source

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald   +3 more
wiley   +1 more source

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