Peer‐based comparison and firms' discretionary cost decisions
AbstractThis study investigates whether firms engage in peer‐based benchmarking in their decision‐making regarding selling, general and administrative expenses (SG&A) for a large sample of U.S. listed firms. Peer‐based comparison relates to comparing own performance against the performance of a meaningful reference group of other firms.
Tom Van Caneghem +2 more
openaire +4 more sources
Specifically Mentioned Discretionary Punishments (al-Ta’zirat al-Mansoos): From Perpetual Laws to Judicial and Administrative Laws [PDF]
In Islamic traditional jurisprudence it is assumed that punishments are either had (prescribed punishment) or ta’zir (discretionary punishment left to the decision of the judge in each case). There are also some specific crimes which are considered as ta’
Mohammad Ramezani +2 more
doaj +1 more source
Optimization and Analysis of Central bank Losses for Oil Exporting Economy, Application of DSGE Model (Case study of Iranian Economy) [PDF]
One of the most important macroeconomic challenges has always been creating and implementing an economic policy, and it continues to be a key element of planner's decisions. The importance of the time difference between the design process of a policy and
Marzieh Asadi Asad Abad +2 more
doaj +1 more source
Discretionary Decision-Makin in Juvenile Justice [PDF]
The social distribution of youths who engage in delinquent behavior is not ,exactly the same as that of youths who come into contact with the juvenile justice system. Thus a certain amount of discretion characterizes the decisions made at various points within the system.
openaire +2 more sources
Re‐Irradiation in Pediatric Diffuse Midline Glioma: A Multi‐Institutional Retrospective Study
ABSTRACT Background Children with recurrent diffuse midline gliomas (DMGs) have limited therapeutic options at recurrence. Re‐irradiation (RT2) may be used at progression, but with uncertainty about the benefit. Methods We conducted a multi‐institutional retrospective study of children aged < 18 with DMG treated at three centers (Toronto, Canada ...
Ajay Thomas Alex +13 more
wiley +1 more source
Sentencing as Craftwork and the Binary Epistemologies of the Discretionary Decision Process [PDF]
This article contends that it is time to take a critical look at a series of binary categories which have dominated the scholarly and reform epistemologies of the sentencing decision process. These binaries are: rules versus discretion; reason versus emotion; offence versus offender; normative principles versus incoherence; aggravating versus ...
openaire +3 more sources
A test for implicit bias in discretionary criminal justice decisions.
Our goal was to develop a framework to test for implicit racial bias in discretionary decisions made by community supervision agents in conditions with increasing information ambiguity.We reasoned that as in-person contact decreases, community supervision officers' specific knowledge of clients would be replaced by heuristics that lead to racially ...
Jessica Saunders, Greg Midgette
openaire +2 more sources
ABSTRACT Background Survival after relapse in pediatric acute myeloid leukemia (AML) remains poor, highlighting the critical importance of identifying prognostic factors to guide optimal relapse management. Methods We investigated the prognostic impact of multiparameter flow cytometry (MFC) measurable residual disease (MRD) in 188 patients with first ...
Camilla Poulsen +21 more
wiley +1 more source
Immunoglobulin Depletion and Recovery Following Blinatumomab in Infants With KMT2A‐Rearranged ALL
ABSTRACT Adding blinatumomab to standard chemotherapy for infants with KMT2A‐rearranged acute B‐cell lymphoblastic leukemia (KMT2A‐r B‐ALL) improves outcomes. Although blinatumomab impairs immunoglobulin G (lgG) production, increasing infection susceptibility, IgG recovery remains poorly understood.
Miguel Vieira Martins +14 more
wiley +1 more source
ABSTRACT Introduction Peritoneal dialysis (PD) is an established home‐based kidney replacement therapy (KRT), but its uptake remains low in Japan. We evaluated whether individualized education in a dedicated outpatient clinic was associated with the initiation of PD.
Yasuko Ito +7 more
wiley +1 more source

