Results 161 to 170 of about 284 (209)

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

Software for the care of people with cardiovascular risk: construction and evidence of validity. [PDF]

Rev Bras Enferm
Félix NDC, Carneiro RDS, Pacheco LFR, Cunha BS, Cruz Neto J, Boness JA, Gavazza MC, Barros ALBL.   +7 more
europepmc   +1 more source

Evidence of internal structure validity of the nursing outcome “Mechanical Ventilation Weaning Response: Adult (0412)” for critically ill COVID‐19 patients

International Journal of Nursing Knowledge, EarlyView.
Abstract Purpose To evaluate the evidence of internal structure validity of the nursing outcome (NO) “Mechanical Ventilation Weaning Response: Adult (0412)” of the NOs classification for critically ill COVID‐19 patients. Methods A methodological study focused on internal structural validation, part of a multicenter study, was carried out in the ...
Aline Batista Maurício, Viviane Martins da Silva, Agueda Maria Ruiz Zimmer Cavalcante, Larissa Giardini Bruni, Sue Ann Moorhead, Elizabeth Swanson, Karen Dunn Lopez, Marcos Venícios de Oliveira Lopes, Alba Lucia Bottura Leite de Barros   +8 more
wiley   +1 more source

Ideal cardiovascular health status and preeclampsia: a cohort study. [PDF]

Rev Bras Enferm
Teixeira JJD, Lopes BB, Guerreiro MDGDS, Moura NDS, Silva LFD, Rocha RS, Rodrigues DP, Oriá MOB.   +7 more
europepmc   +1 more source

Late Antique Allāh: Ancestral Arabian Religion and the Monotheistic Zeitgeist

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT This essay addresses the ongoing scholarly tension between the monotheistic interpretations of late pre‐Islamic Arabian religion, pioneered by G. Hawting and P. Crone, and the traditional accounts of rampant Arabian polytheism found in later Islamic literary sources.
Ahmad Al‐Jallad, Hythem Sidky
wiley   +1 more source

Brazilian Guideline on Menopausal Cardiovascular Health - 2024. [PDF]

Arq Bras Cardiol
Oliveira GMM, Almeida MCC, Arcelus CMA, Neto Espíndola L, Rivera MAM, Silva-Filho ALD, Marques-Santos C, Fernandes CE, Albuquerque CJDM, Freire CMV, Izar MCO, Costa MENC, Castro ML, Lemke VMG, Lucena AJG, Brandão AA, Macedo AVS, Polanczyk CA, Lantieri CJB, Nahas EP, Alexandre ERG, Campana EMG, Bragança ÉOV, Colombo FMC, Barbosa ICQ, Rivera IR, Kulak J, Moura LAZ, Pompei LM, Baccaro LFC, Barbosa MM, Rodrigues MAH, Albernaz MA, Decoud MSP, Paiva MSMO, Sanchez-Zambrano MB, Campos MDSB, Acevedo M, Ramirez MS, Souza OF, Medeiros OO, Carvalho RCM, Machado RB, Silva SCTFD, Rodrigues TCV, Avila WS, Costa-Paiva LHSD, Wender MCO.   +47 more
europepmc   +1 more source

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

Long‐Term Efficacy and Safety of Ligelizumab as Re‐Treatment in Patients With Chronic Spontaneous Urticaria

Allergy, EarlyView.
Ligelizumab re‐treatment in CSU patients showed sustained efficacy and tolerability. Over 50% achieved symptom control (UAS7 ≤ 6) by Week 12; benefits maintained through Week 52. No new safety signals observed; aligns with prior PEARL trial outcomes. CSU, chronic spontaneous urticaria; mg, milligram; q4w, every 4 weeks; UAS, urticaria activity score ...
Ana M. Gimenez‐Arnau, Marcus Maurer, Adam Reich, Chia‐Yu Chu, Diana Deleanu, Gordon Sussman, Jorge Sanchez, Knut Brockow, Koremasa Hayama, Michihiro Hide, Mohamed Denguezli, Raisa Meshkova, Roberta F. J. Criado, Sarbjit Saini, Solange Valle, Eva Hua, Pengpeng Wang, Alis Burciu, Isabelle Indermuehle, Vineeth Varanasi, Yolandi Joubert, Thomas Severin, Manmath Patekar   +22 more
wiley   +1 more source

ICNP® nursing diagnoses and outcomes for community mental health based on the Tidal Model. [PDF]

Rev Bras Enferm
Pinheiro CW, Monteiro ARM, Freitas MC, Silva LFD, Félix NDC, Freitas RJM.   +5 more
europepmc   +1 more source

Early Epidemiologic and Immune Predictors of Atopic Dermatitis: Reduced Cord Blood Regulatory B10 Cells in the Munich Atopy Prediction Study (MAPS)

Allergy, EarlyView.
In this prospective birth cohort from Munich, comprehensive clinical assessments and longitudinal lifestyle questionnaires were combined with cord blood immune profiling. Infants who later developed AD showed altered cord blood immune signatures, including reduced CD4+ T cells, increased B cells and markedly decreased Breg cells. Epidemiologic factors,
S. Preis, S. Kaesler, M. Koeberle, M. Hils, B. Evers, R. L. Silva, Y. Skabytska, L. Schellenberger, H. Hufnagel, M. Schielein, B. Kuschel, Y. Amar, A. Zink, T. Biedermann, Z. Kurgyis   +14 more
wiley   +1 more source