Results 161 to 170 of about 1,708,505 (291)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Cost‐Effectiveness of Laparoscopic Common Bile Duct Exploration Versus Endoscopic Retrograde Cholangiopancreatography in Emergency Stone Management

ANZ Journal of Surgery, EarlyView.
Among 337 patients undergoing emergency management of common bile duct stones, laparoscopic common bile duct exploration was associated with lower healthcare costs, fewer procedures and shorter hospital stays than ERCP‐based management, supporting single‐stage surgical management as a safe and cost‐effective treatment strategy.
Tess Howard, Lily Owens, Harendra Maneesha De Silva, Darren Lowen, David Bird, Russell Hodgson   +5 more
wiley   +1 more source

Data Handling in Industry 4.0: Interoperability Based on Distributed Ledger Technology. [PDF]

Sensors (Basel), 2020
Sun S, Zheng X, Villalba-Díez J, Ordieres-Meré J.   +3 more
europepmc   +1 more source

Generative Cutout Animation

Computer Graphics Forum, EarlyView.
Abstract Cutout animation is one of the earliest forms of animation, and to this day remains a popular technique featured in numerous films including Monty Python and South Park series. Most computer animation systems, however, focus on different styles, including cel animation, making cutout animation somewhat underexplored.
Ivan Puhachov, Noam Aigerman, Thibault Groueix, Mikhail Bessmeltsev   +3 more
wiley   +1 more source

Exploring the feasibility of distributed ledger technology for tamper-proof logging in MANETs: challenges and solutions. [PDF]

Sci Rep
Benni NS, Jagan GC, Tamizhselvan C, Asuti MG.   +3 more
europepmc   +1 more source

Dataset for the article "Efficient Computation of Magnetic Polarizability Tensor Spectral Signatures for Object Characterisation in Metal Detection"

<p>Datasets to accompany the article "Efficient Computation of Magnetic Polarizability Tensor Spectral Signatures for Object Characterisation in Metal Detection". Written by J. Elgy and P. D.
Elgy, James, Ledger, Paul D.
core   +1 more source

Script Reform, Human Capital and Social Change: Evidence From Uzbekistan's Latin Alphabet Transition

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT Script reforms are common nation‐building tools, yet rigorous evidence on their effects is scarce. This paper examines Uzbekistan's transition from Cyrillic to Latin script, mandated in 1993 and implemented in schools from 1996. I study heterogeneous effects across initial conditions using a difference‐in‐differences design that exploits ...
Angelina Nazarova
wiley   +1 more source

EVMCSDLT: Electric vehicle mobile charging system using distributed ledger technology. [PDF]

MethodsX
Deshmukh N, Khairnar V, Vora D, Jovanovic A, Mouël FL.   +4 more
europepmc   +1 more source

Sick leave in the United Kingdom Post Office, 1850–1908

The Economic History Review, EarlyView.
Abstract This paper uses a large individual‐record‐level dataset on sick leave to examine adult morbidity in the United Kingdom between 1850 and 1908. From 1859 onwards postal workers were eligible to receive a pension or gratuity when they retired or were forced to stop working due to ill health.
Harry Smith, David R. Green, Laura Newman, Joe Chick, Kathleen McIlvenna, Holly Marley, Natasha Preger, Douglas Brown, Nicola Shelton   +8 more
wiley   +1 more source

An intelligent and adaptive security framework for UAV swarms: a cross-layer approach integrating highly reliable EPUF, DRL-based key management, and distributed ledger technology. [PDF]

Sci Rep
Kim H, Kim S.
europepmc   +1 more source