Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
Validation of the 3M™ Molecular Detection Assay 2 - STEC Gene Screen (stx) for the Detection of Shiga Toxin Gene (stx1 and/or stx2) in Fresh Raw Ground Beef and Fresh Spinach: AOAC Performance Tested MethodSM 071903. [PDF]
J AOAC Int, 2022 Rosauer ML +3 more
europepmc +1 more source
A phenotype‐based framework to measure functional redundancy in microbial ecosystems
Methods in Ecology and Evolution, EarlyView.Abstract Functional redundancy is a key biological concept that offers critical insights into microbial ecosystem stability and responses to environmental perturbations. Existing methods to quantify redundancy typically rely on gene annotations as functional units, limiting their ability to capture complex or partially characterised traits and making ...
Sofia Fraulini +4 more
wiley +1 more source
Between the Indian Ocean and the Gulf: Ceramics From Ḥattā Oasis in the Emirate of Dubai
Arabian Archaeology and Epigraphy, EarlyView.ABSTRACT This study presents the ceramic finds from archaeological investigations conducted in 2024 at two settlements: ‘Islamic Village' and Suhaila 2, one of a number of mountain villages of the Late Islamic period within the Ḥattā Oasis: a high‐altitude exclave in the Emirate of Dubai. The sites are located on the northeastern slopes of Jabal Qallāt
Seth M. N. Priestman +3 more
wiley +1 more source
Monitoring Antimicrobial Resistance and Drug Usage in the Human and Livestock Sector and Foodborne Antimicrobial Resistance in Six European Countries. [PDF]
Infect Drug Resist, 2020 Mesa Varona O +7 more
europepmc +1 more source
BEIC - Biblioteca Europea di Informazione e Cultura
, 2001 Una grande biblioteca contemporanea a scaffale aperto per rilanciare la vocazione culturale della città di Milano. Una public library in cui trovare oltre 500mila opere in scaffali a libero accesso e digitalizzate, relative a tutti i rami del sapere ...
Alterstudio Partners +3 more
core
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Monitoring of Farm-Level Antimicrobial Use to Guide Stewardship: Overview of Existing Systems and Analysis of Key Components and Processes. [PDF]
Front Vet Sci, 2020 Sanders P +28 more
europepmc +1 more source
Allergy, EarlyView.In two large European cohorts, 589 reactions to non‐mandatory labelled plant‐based foods were identified with sunflower seed, pine nut, pea and lentil as the most frequent triggers. Reaction severity was not different between mandatory and non‐mandatory labelled allergenic foods. Their frequency and rising trends (e.g., fenugreek, pumpkin seed) support
Sabine Dölle‐Bierke +18 more
wiley +1 more source
‘Don't Forget Me, I'm Important Too’: Amplifying Self‐Advocate Voice Through Disability Theatre
British Journal of Learning Disabilities, EarlyView.ABSTRACT Background Across Canada, people with an intellectual disability continue to face systemic barriers and inequities in employment. To raise awareness and promote change, a self‐advocate led participatory disability theatre project acted as both inquiry and advocacy.
Leyton Schnellert +5 more
wiley +1 more source