Results 71 to 80 of about 420 (159)

Activity‐Based Functional Exercise for Disability in Systemic Sclerosis: Protocol for a Feasibility Randomised Controlled Trial

Musculoskeletal Care, Volume 24, Issue 2, June 2026.
ABSTRACT Introduction Systemic Sclerosis (SSc) is associated with substantial disability in affected patients. Although exercise interventions for SSc have been developed, most focus on isolated body segments rather than global disability. Thus, this study aims to assess the feasibility of a functional activity‐based exercise programme designed to ...
Gabriela da Silva Santos, André Nunes Soares, Geisielly Maria Porto Soares, Thaís Ariadne Medeiros de Lima, Juliana Fernandes, Angela Luzia Branco Pinto Duarte, Angélica da Silva Tenório, Andrea Tavares Dantas   +7 more
wiley   +1 more source

Laws, Enforcement, and Strategy: A Multi‐Layered Qualitative Study of Multinational Enterprise Compliance Under European Union and Chinese Data Protection Regimes

Policy &Internet, Volume 18, Issue 2, June 2026.
ABSTRACT In an era of proliferating but divergent data protection regimes, the European Union's rights‐based approach and China's sovereignty‐centric model have become two dominant poles of global data governance. This article examines how multinational enterprises navigate compliance under these dual systems and how that compliance is shaped through ...
Yiping Cao
wiley   +1 more source

‘Vitamins’, shortcuts, and athletic citizenship in Ethiopia and Cameroon: considering sporting ethics beyond biomedicine « Vitamines », courts‐circuits et citoyenneté sportive en Éthiopie et au Cameroun : l’éthique du sport, au‐delà de la biomédecine

Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 494-515, June 2026.
This article argues that the current way of thinking about ethics in sport in primarily biomedical terms, and in particular in terms of the presence of particular pharmaceutical substances, fails to account for broader notions of sporting ethics and fairness in the Global South.
Michael Crawley, Uroš Kovač
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 955-978, Summer 2026.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

Contemporary Accounting Research, Volume 43, Issue 2, Page 1119-1144, Summer 2026.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner, Marek Reuter, Torkel Strömsten   +2 more
wiley   +1 more source

Equilíbrio fiscal e a influência do crescimento econômico na variação da despesa com pessoal dos estados brasileiros face aos limites da LRF

Revista Ambiente Contábil
Objetivo: Investigar qual a influência do crescimento econômico na variação da despesa com pessoal dos estados brasileiros, após a publicação da Lei de Responsabilidade Fiscal (LRF).
Jeremias Pereira da Silva Arraes, Francielle Rodrigues do Nascimento Voltarelli de Freitas, Djones Derkyan Texeira dos Santos, Dimmitre Morant Vieira Gonçalves Pereira   +3 more
doaj   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, Volume 43, Issue 2, Page 1008-1033, Summer 2026.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Tutela Inibitória - Mandado de Segurança Contra Ato de Particular

Revista de Ciências Jurídicas e Sociais da UNIPAR, 2008
Com a tutela inibitória surge a possibilidade de controle das atividades dos particulares através de uma ação mandamental ou ordenatória relacionada ao combate ilícito. esta modalidade dre tutela, de cunho preventivo, abre ao Poder Judiciário a atividade
Ricardo Canan
doaj  

Civil society's role in improving hypertension control in Latin America. [PDF]

Rev Panam Salud Publica, 2022
Champagne BM, Antonio Ochoa E, Khanchandani HS, Schoj V.   +3 more
europepmc   +1 more source