Results 51 to 60 of about 3,471 (189)

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

Accounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon, Nicolas Epelbaum, Linda Thorne   +2 more
wiley   +1 more source

CAQ-systems - functionality and choice

, 2022
S.26-29Der Einsatz rechnergestützter Qualitätssicherungssysteme, der CAQ-Systeme, hat in den letzten Jahren stark zugenommen und wird auch aller Voraussicht nach in den nächsten Jahren weiterhin zunehmen.
Schloske, A.
core   +1 more source

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

Contemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li, Yifu Li, Jeffrey Pittman, Wenfeng Wang   +3 more
wiley   +1 more source

Phase coupling between eye and brain pulsations is bidirectional and modulated by the parasympathetic system – An fMREye study

Acta Ophthalmologica, EarlyView.
Abstract Purpose Physiological pulsations driven by cardiac, respiratory, and vasomotor activity are essential for solute transport within perivascular and perineural cerebrospinal fluid (CSF) pathways that support brain and eye clearance systems. Previous studies have shown that parasympathetic blockade significantly reduces ocular pulsation power and
Ebrahimi Seyed‐Mohsen, Väyrynen Tommi, Huotari Niko, Saarela Ville, Honkamo Marja, Helakari Heta, Järvelä Matti, Korhonen Vesa, Raitamaa Lauri, Kiviniemi Vesa   +9 more
wiley   +1 more source

In Vitro Binding to a Mitochondrial G-Quadruplex-Forming Sequence and Exploratory Acute Tolerability Assessment of a Cyclic Anthraquinone Anticancer Agent

Molecules
G-quadruplexes (G4s) have attracted considerable attention as molecular targets for the development of anticancer agents with improved selectivity and safety profiles.
Hikaru Fukuda, Yukina Sanada, Satoshi Fujii, Kazuhisa Fujimoto, Masaki Morishita, Naomi Yada, Osamu Takahashi, Manabu Habu, Shigeori Takenaka, Hiroshi Takeuchi, Shinobu Sato   +10 more
doaj   +1 more source

Neuroanatomy of creative achievement

NeuroImage, 2020
Very few studies have investigated neuroanatomical correlates of “everyday” creative achievement in cohorts of normal subjects. In previous research, we first showed that scores on the Creative Achievement Questionnaire (CAQ) were associated with lower ...
Christopher J. Wertz, Muhammad O. Chohan, Ranee A. Flores, Rex E. Jung   +3 more
doaj   +1 more source

Predictors of worry‐related safety behaviours and avoidance

British Journal of Clinical Psychology, EarlyView.
Abstract Objectives The purpose of this study was to examine the extent to which the primary mechanisms implicated in leading models of Generalized Anxiety Disorder (GAD) (i.e. cognitive avoidance, metacognitive beliefs and intolerance of uncertainty) uniquely predict reassurance seeking and other behaviours associated with worry (e.g.
Taylor Crawford, Christine Purdon
wiley   +1 more source

Creativity Style and Achievements: An Investigation on the Role of Emotional Competence, Individual Differences, and Psychometric Intelligence

Frontiers in Psychology, 2018
Psychometric and emotional intelligence are considered as two separate theoretical constructs, although each one has been found to correlate to a certain degree with measures of creativity.
Raffaella Nori, Stefania Signore, Paola Bonifacci   +2 more
doaj   +1 more source

Association Between Intolerance of Uncertainty and Coping Behaviours Among Pregnant Women With Fear of Childbirth: A Cross‐Sectional Study

Nursing Open, Volume 13, Issue 11, November 2026.
ABSTRACT Aims This study aimed to explore the associations among intolerance of uncertainty, childbirth self‐efficacy, fear of childbirth, and coping styles among primiparous women. Design A cross‐sectional study. Methods This study performed subgroup analysis based on a parent cohort of 532 primiparous women established from October 2022 to November ...
Kemeng Ji, Zhizhen Li, Hui Min, Liping Sun, Haiyue You, Ying Zhao   +5 more
wiley   +1 more source

CIM-modul CAQ - functionality, choice and CIM-integration

, 2022
S.32-34CAQ-Systeme (CAQ = Computer Aided Quality Assurance) sind rechnergestützte Systeme zur Qualitätssicherung. Der Beitrag beschreibt Einsatzgebiete, Rechnerkonzepte, Funktionalität und Systemauswahl von CAQ-Systemen.
Schloske, A.
core   +1 more source