Results 51 to 60 of about 270,706 (255)

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

Gut Health in Ostriches (Struthio camelus): Insights Into Intestinal Structure, Functions, Microbiome, and Improvement Strategies

open access: yesAnimal Research and One Health, EarlyView.
Our paper systematically reviews the intestinal structure, function, and microbiota of ostriches, along with strategies for improving their gut health. We analyze how these factors collectively influence intestinal homeostasis and ostrich welfare, emphasizing probiotics as a promising intervention to enhance gut health, boost population well‐being, and
Zi‐Qun Zhang   +6 more
wiley   +1 more source

Value Relevance of the Multi-step Income Statement in Japan [PDF]

open access: yes
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Takashi Obinata, Kazuyuki Suda
core   +2 more sources

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj   +1 more source

COMPARATION ON SEVERAL SMOOTHING METHODS IN NONPARAMETRIC REGRESSION [PDF]

open access: yes, 2011
There are three nonparametric regression methods covered in this section. These are Moving Average Filtering-Based Smoothing, Local Regression Smoothing, and Kernel Smoothing Methods.
Isnanto, R.Rizal, Rizal Isnanto, R
core  

Life as an ethnic minority (EM) university student: Comparing mental health challenges among local and international EM students in Hong Kong

open access: yesBritish Educational Research Journal, EarlyView.
Abstract University students globally face growing mental health challenges, with ethnic minority (EM) students—both local and international—being particularly vulnerable. Yet, limited research compares their experiences or identifies shared and distinct stressors, especially in non‐Western contexts.
Wang Xinyi, Naubahar Sharif
wiley   +1 more source

Lessons from local area special educational needs and disability inspections: A content analysis of Ofsted and Care Quality Commission outcome letters

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The growing concern about demand for, and provision of, support for children and young people with special educational needs and disabilities (SEND) has led the English government to announce a review of the system, which many describe as being in crisis.
Ariadna Albajara Sáenz   +5 more
wiley   +1 more source

Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2019
The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei   +2 more
doaj   +1 more source

Bridging the translational gap in clinical nanomedicine: From rational design to clinical reality

open access: yesBMEMat, EarlyView.
Nanotechnology offers a multi‐faceted approach to modern healthcare, encompassing high‐sensitivity diagnostic imaging, innovative vaccine delivery, and targeted therapeutics. This review explores how these nanomedicine applications address critical challenges in cancer recurrence and the treatment of neurologic and respiratory diseases to combat rising
Ahmed H. Ghonaim   +9 more
wiley   +1 more source

A study on relationship between cultural values and earnings quality: A case study on Iranian banking industry [PDF]

open access: yesManagement Science Letters, 2013
This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011.
Hassan Ghodrati   +2 more
doaj   +1 more source

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