Results 221 to 230 of about 59,060 (292)

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

Meniscal Root Repair With Centralization. [PDF]

Video J Sports Med
McKeithan L, Lee CA.
europepmc   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

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, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Contrasting cryptofaunal responses to seabird nutrient inputs illuminate coral reef productivity pathways. [PDF]

Ecology
Jeannot LL, Dunn RE, Velos MJP, Williams GJ, Benkwitt CE, Graham NAJ, Brandl SJ.   +6 more
europepmc   +1 more source

From fluke to fragment: A multifaceted method for molecular sex identification and mitochondrial haplotyping from environmental DNA samples

Methods in Ecology and Evolution, EarlyView.
Abstract Environmental DNA (eDNA) analyses have become a powerful tool for non‐invasive biodiversity monitoring, yet the applicability of population‐genetic approaches to environmental samples remains largely unexplored. Even when genetic traces originate from a single individual, low target DNA concentrations and amplification or sequencing artefacts ...
Lauren Kelly Rodriguez, Sandra Schallhart, Philipp Hobmeier, Thomas G. Curran, Sergi Pérez‐Jorge, Rui Prieto, Cláudia Oliveira, Mónica A. Silva, Bettina Thalinger   +8 more
wiley   +1 more source

Epigenetic Skin Aging and Its Reversal to Improve Skin Longevity across Ethnicities and Phototypes Using a Dihydromyricetin-Containing Serum: Results from a Prospective, Single-Cohort Study. [PDF]

Dermatol Ther (Heidelb)
Qi M, Pitta P, Wegner K, Kristof B, Feng Y, Raddatz G, Rodríguez-Paredes M, Gallinger J, Wanitphakdeedecha R, Winnefeld M, Guadanhim L, Frey C, Lyko F, Falckenhayn C, Grönniger E.   +14 more
europepmc   +1 more source

Evaluating the immediate impacts of the repeal of the Northern Territory minimum unit price on off-premises alcohol pricing: Findings from an observational study of online alcohol retailers. [PDF]

Addiction
Miller M, Man N, Taylor N, Livingston M, Clifford S, Kowalski M, Jiang H, Callinan S, Wright CJC, Peacock A.   +9 more
europepmc   +1 more source

Myomectomy for Uterine Preservation, Not Only for Fertility: How Surgical Innovation Should Reshape Counselling, Not Only Technique

BJOG: An International Journal of Obstetrics &Gynaecology, EarlyView.
Obianuju Sandra Madueke‐Laveaux, Laura Douglass, Insiyyah Patanwala, Farah Alvi   +3 more
wiley   +1 more source

Global-scale variability of glacier velocity and mass loss across terminus environments. [PDF]

Nat Commun
Mallalieu J, Carrivick JL, Huss M, Barr ID, Barrand NE, Raby CL.   +5 more
europepmc   +1 more source