Results 81 to 90 of about 2,921 (252)

Independent and joint effects of carbon performance and family ownership on financial reporting quality

open access: yesBusiness: Theory and Practice
This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater
Hendra Susanto   +3 more
doaj   +1 more source

Alcohol and Other Drug Vocational Education and Training in Australia: Changes in the Landscape From 2011 to 2024

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT People impacted by alcohol and other drugs (AOD) are supported across a range of health and social service settings, often by workers in generalist roles who may not have specialist training. Vocational education and training (VET) plays a key role in equipping AOD workers with the knowledge and skills required for practice, yet there is no ...
Kirrilly Thompson   +6 more
wiley   +1 more source

Marital role reversal and innovation investment in family firms: management rights allocation under traditional Chinese marital culture

open access: yesChina Journal of Accounting Studies
As an important form of management rights allocation, marital role reversal may shape innovation strategy in family firms. This paper defines marital role reversal from the perspective of management rights allocation and examines its impact on innovation
Shanzhong Du
doaj   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino   +3 more
wiley   +1 more source

Duck Orbivirus and Egg Production: A Newly Identified Duck Orbivirus Is the Etiological Agent of Egg Production Decline in Chinese Breeder Ducks

open access: yesAnimal Research and One Health, EarlyView.
Field samples from breeder duck farms with egg‐production decline were subjected to viral detection, genome sequencing, and virus isolation. Experimental infection demonstrated that duck orbivirus (DORV) causes a significant and persistent reduction in egg production in breeder ducks.
Bing Li   +18 more
wiley   +1 more source

Charlotte Pommer: Resistance fighter and female pioneer of German anatomy

open access: yesAnatomical Sciences Education, EarlyView.
Abstract This article examines the biography and unique case of Charlotte Pommer (1914–2004), the only anatomist documented to have left the field during the Nazi period after encountering the regime's victims on the dissection table. While she is known for her resistance activities, newly presented documentation reveals her role as the provisional ...
Tim S. Goldmann
wiley   +1 more source

Introducing virtual microscopy at the University of Ghana during the COVID‐19 pandemic—Identifying and overcoming obstacles in a low‐resource learning environment

open access: yesAnatomical Sciences Education, EarlyView.
Abstract The introduction of new educational technologies into resource‐challenged learning environments is often hindered by several factors, with the lack of infrastructure and computer hardware being only one critical aspect. The COVID‐19 pandemic required a sudden switch to online learning and accelerated the implementation of e‐learning approaches
Nii Koney‐Kwaku Koney   +4 more
wiley   +1 more source

Audit Quality and Earnings Management: With Reference to Family-Owned Firms

open access: yesФинансы: теория и практика
The purpose of the study is to examine the association between earnings management and audit quality of Two hundred sixty-eight (268) business group firms from 2016 to 2021. The study has taken both accrual-based earnings management and a composite proxy
S. Tripathy, R. Ch. Das
doaj   +1 more source

Affective dimensions in the information behavior of forcibly displaced people: A literature review. An Annual Review of Information Science and Technology (ARIST) paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This review analyzed 241 scholarly articles published between 2010 and 2025 in information science venues to examine how affect shapes refugees' information behavior during forced migration and to identify additional contextual factors. It identifies seven affective dimensions: anxiety, shame and stigma, grief and loss, frustration, (mis)trust,
Maja Krtalić, Lilach Alon
wiley   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall   +2 more
wiley   +1 more source

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