Results 71 to 80 of about 4,341 (219)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Tale of Two Centres—Exploring Bedside Challenges to Implementing a Clinical Quality Registry for Abdominal Wall Hernias in Metropolitan Australia

ANZ Journal of Surgery, EarlyView.
ABSTRACT Background In an effort to improve hernia care and mesh product surveillance, the Australia and New Zealand Hernia Society (ANZ Hernia) has been setting up a prototype binational learning healthcare system virtual clinical quality registry (CQR) for clinical use.
Edward Young, Doug Fenton‐Lee, Julian Süsstrunk, Jorgen Ferguson, Matthew Amprayil, Yijie Yin, Rabieh Abu Assi, Alex Karatassas, Sanjeev Khurana, Chrys Hensman, Andrew Tse, Hamish Urquhart, Reginald V. N. Lord, Jean Wong, Darren Tonkin, Markus Trochsler, Guy J. Maddern   +16 more
wiley   +1 more source

Rationale for Recommending Varicella Vaccination Into the Swedish National Immunisation Programme

Acta Paediatrica, EarlyView.
ABSTRACT Aim Under Swedish law, a vaccination may be included in the National Immunisation Programme (NIP) if it effectively prevents transmission in the population, is cost‐effective and aligns with ethical and humanitarian principles. The Public Health Agency of Sweden (PHAS) evaluated these criteria for introducing varicella vaccination. Methods The
Annika Ersson, Kari Johansen, Sören Andersson   +2 more
wiley   +1 more source

When workers get to choose: Employment and wage responses to demand shocks in labour‐managed and conventional firms

Annals of Public and Cooperative Economics, EarlyView.
Abstract In conventional firms (CFs), workers are unlikely to accept pay and hour reductions in order to secure their jobs, in particular because of information asymmetry. A specific type of firm is not subject to this information asymmetry problem because workers make decisions and share profits: worker cooperatives.
Nathalie Magne, Virginie Pérotin
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

Annals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino, Arthur Gomes Nery, Rodrigo Lima Rangel   +2 more
wiley   +1 more source

Ethical and Legal Challenges of Partially and Fully Autonomous AI in Healthcare: Reinterpreting Liability and Preserving Trust

Bioethics, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly embedded in healthcare in a variety of ways, ranging from semi‐autonomous decision support systems to the various visions of completely autonomous clinical systems. This article explores the ethical and legal issues that accompany this shift and argues that traditional ways of understanding medical ...
Man Teng Iong
wiley   +1 more source

Collective Wage Co‐ordination and the Costs of Job Displacement

British Journal of Industrial Relations, EarlyView.
ABSTRACT This paper investigates whether a higher level of co‐ordination in collective wage bargaining affects the wage costs of job displacement. We use quasi‐exogenous variation in the timing of job loss due to mass layoffs spanning an institutional reform that introduced national ceilings to wage agreements negotiated at sectoral‐ and firm‐level—the
Sofía Fernández‐Guerrico, Ilan Tojerow   +1 more
wiley   +1 more source

We Guide Them to Independence. Experiences of Professionals Involved in the Transition to Adulthood of Unaccompanied Refugee Adolescents

Child &Family Social Work, EarlyView.
ABSTRACT The paper explores the experiences of professionals who support unaccompanied refugee adolescents in the Netherlands as they transition to adulthood. This study highlights a crucial yet understudied period for these young people, many of whom arrive at the age of 16 or older and have only a short period of time to become self‐sufficient before
L. N. Hacquebord, A. E. Zijlstra, W. J. Post, M. Smit   +3 more
wiley   +1 more source

Unaccompanied Refugee Adolescents' Experiences With Professional Support During Their Transition to Adulthood

Child &Family Social Work, EarlyView.
ABSTRACT The transition to adulthood is a complex period for unaccompanied refugee adolescents, who must navigate this phase without the physical presence of their parentals while adjusting to life in a new country. This longitudinal qualitative study explores how unaccompanied refugee adolescents in the Netherlands experience professional support ...
L. N. Hacquebord, A. E. Zijlstra, W. J. Post, M. Smit   +3 more
wiley   +1 more source