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A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source

The Bézier variant of Kantorovich type λ-Bernstein operators. [PDF]

J Inequal Appl, 2018
Cai QB.
europepmc +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

Contemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley +1 more source

When machines invent: How AI shapes patent litigation outcomes

American Business Law Journal, EarlyView.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley +1 more source

On Bernstein-Schoenberg operator

, 2021
In this thesis, we investigate the properties of Bernstein-Schoenberg Operator on general knot sequences and on the q-integers. Also we use this operator to give another proof to some theorems of Bernstein Operator. We give the transformation matrix between spline basis and Bernstein basis.
openaire +1 more source

EPA Enforcement Actions and Property Prices

Accounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley +1 more source

Shape preserving approximation properties to family of α-Bernstein shifted knot operators

Journal of Inequalities and Applications
The main idea of this paper is to obtain approximation results by utilizing the shifted knots properties of the family of α-Bernstein operators. We examine some basic results and estimate the moments of this new family of α-Bernstein operators. We derive
Mohammad Ayman-Mursaleen, Esmail Alshaban, Md. Nasiruzzaman +2 more
doaj +1 more source

Patient‐reported outcomes for monitoring substance use treatment: A systematic review of single‐item measures

Addiction, EarlyView.
Abstract Background and aims Measurement‐based care (MBC) is a structured approach using standardized, repeated assessments to monitor treatment progress and guide clinical decision‐making. MBC improves outcomes for substance use treatment but can be time consuming due in part to lengthy assessment tools. Single‐item, patient‐reported outcome measures (
Thomas J. Reese +13 more
wiley +1 more source

International Guideline on the Diagnosis and Management of Pediatric Patients With Hereditary Angioedema

Allergy, EarlyView.
ABSTRACT Hereditary angioedema (HAE) with C1 inhibitor deficiency is a rare disease characterized by unpredictable episodes of tissue swelling (angioedema), which, in most cases, occur first under the age of 18 years, and entail a significant burden of disease not only for the patients but also for their families.
Henriette Farkas +128 more
wiley +1 more source

The International Guideline for the Definition, Classification, Diagnosis and Management of Urticaria

Allergy, EarlyView.
ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier +221 more
wiley +1 more source

mathematics
modulus of continuity
bernstein-schurer operators

λ-bernstein operators
rate of convergence
durrmeyer operators

kantorovich operators
weakly picard operators
41a10