Results 201 to 210 of about 302,538 (288)

Development, implementation, and evaluation of a state‐wide gastrostomy training program: A proposed education model

open access: yesNutrition &Dietetics, EarlyView.
Abstract Aim Patients receiving home enteral tube feeding have a high risk of complications and readmission to hospital. Enteral nutrition training for health professionals is essential but often not included in basic training curricula. This paper aims to (i) outline the development of a state‐wide gastrostomy training program and (ii) undertake a 7 ...
Sharon Carey   +7 more
wiley   +1 more source

Bacterial vaginosis: a sexually transmitted disease? [PDF]

open access: yesRev Bras Ginecol Obstet
Giraldo PC, Eleutério J.
europepmc   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
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

open access: yesContemporary Accounting Research, EarlyView.
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

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

open access: yesAbacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

A comparative cost-benefit analysis of electronic brachytherapy vs. high-dose-rate iridium-192 for exclusive vaginal cuff treatment in post-operative endometrial cancer. [PDF]

open access: yesJ Contemp Brachytherapy
Lozares-Cordero S   +7 more
europepmc   +1 more source

Home - About - Disclaimer - Privacy