Results 61 to 70 of about 26,568 (291)
ABSTRACT Background Work‐related injury and occupational disease remain major public health challenges worldwide; South Korea continues to report comparatively high industrial accident rates among OECD countries. To strengthen managerial accountability for worker safety, the Korean government enacted the Serious Accidents Punishment Act (SAPA) in 2021,
Hyewon Park, Misong Woo, Wanhyung Lee
wiley +1 more source
ABSTRACT Smith–Magenis syndrome (SMS) results from either a recurrent 17p11.2 deletion or pathogenic variants in the retinoic acid induced 1 gene (RAI1). While neurodevelopmental impairment and behavioral dysregulation are well recognized, systematic genotype‐stratified analyses across psychiatric domains remain limited.
Albin Blanc +7 more
wiley +1 more source
Value relevance of fair value hierarchy
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj +1 more source
The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton +2 more
wiley +1 more source
FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
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
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno +2 more
doaj +1 more source
Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
Embedding Chemistry and Pharmacy Into Sustainability
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley +1 more source
We describe the functional anatomy of masticatory muscles in nine opossums, finding a generalized anatomical pattern with differences related to skull morphology. Variation in quantitative myological data and estimated bite force was mostly related to size, and the increase in bite force supports dietary diversification associated with size increase ...
Juann A. F. H. Abreu, Diego Astúa
wiley +1 more source

