Results 181 to 190 of about 158,256 (218)

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Negative Hits Hit Different. [PDF]

Affect Sci
Maksimovskiy AL, Moline A, Dillon DG.
europepmc   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Safety and Effectiveness of Iota-Carrageenan Eye Drops for the Treatment of Dry Eye Disease. [PDF]

Clin Ophthalmol
Blanco-Vázquez M, Calonge M, Dellago H, Unger-Manhart N, Savli M, Roch-Nakowitsch S, Prieschl-Grassauer E.   +6 more
europepmc   +1 more source

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

EuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

The life cycle of fatty acids in oleaginous stramenopiles: from synthesis to maturation and beyond. [PDF]

BMC Plant Biol
Sérès Y, Serbutoviez-Verville C, Maréchal E, Amato A.   +3 more
europepmc   +1 more source

Modeling Skin Mark Temporal Variations to Estimate the Sex of Delphinids with Low Sexual Dimorphism: Implications for Management and Conservation

Integrative Zoology, EarlyView.
This work aimed to apply the principles of skin mark analysis to a cetacean species to build a sex‐discrimination model exclusively based on photographic material. Relevant differences between sexes emerged in markings, with males presenting more social, aggression‐related, and fishing‐related marks overall, and a stronger tendency of mark accumulation
Alice Turchi, Giulia Pedrazzi, Alex Mattiussi, Maria S. Labriola, Daniele Petrone, Sofia Rinalduzzi, Giancarlo Giacomini, Daniela Silvia Pace   +7 more
wiley   +1 more source

Dynamic Cross-Modal Modeling with an Ultra-Lightweight Architecture for Face Anti-Spoofing. [PDF]

Sensors (Basel)
Li N, Wang J, Li Z, Weng Z, Wang Y, Pan Y.   +5 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Fatty Acid Metabolism in Health and Cancer: From Fundamental Mechanisms to Therapeutic Application. [PDF]

MedComm (2020)
Hang N, Zhao R, Zhang F, Guo D, Li Q, Shen Z, Gao R, Gao C, Xie Z, Fu S, Luo P, Tang B, Wang L.   +12 more
europepmc   +1 more source