Results 111 to 120 of about 825 (238)

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Mapping the lineage of prostate tissue ablation medical device predicates for focal therapy of prostate cancer approved via the FDA 510(k) clearance pathway

Surgical Practice, EarlyView.
Abstract Objective Medical devices are reviewed by the US Food and Drug Administration (FDA) for safety and effectiveness. Class II devices can receive 510(k) clearance if they are “substantially equivalent” to an existing predicate device. This process can be repeated iteratively, leading to a lineage of predicates for newly cleared devices.
Yiting Lin, Amir Khan, Arvin George, Mohummad Minhaj Siddiqui   +3 more
wiley   +1 more source

Knowledge graph embedding and alignment of incomplete electronic health records for critical care applications. [PDF]

J Biomed Semantics
Mehryar S, Dumontier M.
europepmc   +1 more source

Integrating Cluster Information for Cross-Frame Semantic Role Labeling

, 2012
Recent systems for semantic role labeling are very dependent on the specific predicates and corpora on which they are trained, but labeling new data is expensive.
Gildea, Daniel J., He, Shan
core  

The Firebrands Echo: National Fantasy as an Obstacle to Jean‐Luc Mélenchon's Populist Spectacle

Constellations, EarlyView.
Reid A. Kleinberg
wiley   +1 more source

Bound by blood and bloodshed: Sibling ties and participation in genocidal violence

Criminology, EarlyView.
Abstract Focusing on the 1994 genocide in Rwanda, we examine how sibling relationships—one of the most salient familial bonds—influence individual engagement in violence during mass atrocity. Drawing on an adaptation of differential association and social learning theories for contexts of mass atrocity, we analyze a novel dataset linking over 300,000 ...
Jack G. R. Wippell, Hollie Nyseth Nzitatira, Jared F. Edgerton, Evelyn Gertz   +3 more
wiley   +1 more source

GA4GH phenopacket-driven characterization of genotype-phenotype correlations in Mendelian disorders. [PDF]

Am J Hum Genet
Rekerle L, Danis D, Rehburg F, Graefe ASL, Bily V, Caballero-Oteyza A, Cacheiro P, Chimirri L, Chong JX, Connelly E, de Vries BBA, Dingemans AJM, Duyzend MH, Freiberger T, Gehle P, Groza T, Hansen P, Jacobsen JOB, Klocperk A, Ladewig MS, Love MI, Marcello AJ, Mordhorst A, Munoz-Torres MC, Reese J, Schuetz C, Smedley D, Strauss T, Vladyka O, Zocche D, Thun S, Mungall CJ, Haendel MA, Robinson PN.   +33 more
europepmc   +1 more source

Effects of Age-of-Acquisition on Proficiency in Polish Sign Language: Insights to the Critical Period Hypothesis. [PDF]

Front Psychol, 2022
Tomaszewski P, Krzysztofiak P, Morford JP, Eźlakowski W.   +3 more
europepmc   +1 more source

Universities as the Next Counterintelligence Battleground in Geopolitical Contests

Global Policy, EarlyView.
ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro, Sascha‐Dominik Dov Bachmann   +1 more
wiley   +1 more source

Automatic Expansion of a Social Judgment Lexicon for Sentiment Analysis

, 2010
Reviewed by Francisco CoutoWe present a new method for automatically enlarging a sentiment lexicon for mining social judgments from text, i.e., extracting opinions about human subjects.
Sarmento, Luís, Silva, Mário J., Carvalho, Paula, Costa, Carlos   +3 more
core   +1 more source