Results 121 to 130 of about 20,799 (339)

Communicative Justice in Later Life: A Critical Discourse Study and Bioethics-of-Vulnerability Analysis of Older Adults' Primary Care in Spain. [PDF]

open access: yesNurs Inq
ABSTRACT Older adults' experiences of primary care are shaped not only by service capacity but by the language and routines through which access and care are organised. Using a qualitative Critical Discourse Studies (CDS) approach informed by the bioethics of vulnerability, we analysed interviews and focus groups with 12 community‐dwelling older adults
Martínez-Angulo P, Millán-Eslava MJ.
europepmc   +2 more sources

Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments [PDF]

open access: yes, 2014
Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath
Andersson, Sabina, Wenzel, Frida
core  

Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch   +2 more
wiley   +1 more source

“Like a roller‐coaster ride”: Fathers' perspectives about their role in childcare

open access: yesFamily Relations, EarlyView.
ABSTRACT Objective This study qualitatively explores fathers' perceptions of their parenting role, as well as the challenges and resources associated with it. Background Societal changes in recent years have led to a transformation in the father's role, with fathers playing an integral role in shaping family dynamics and children's development.
Dora d'Orsi, Eduardo Sardinha, Eva Diniz
wiley   +1 more source

IFRS 8 – OPERATING SEGMENTS [PDF]

open access: yes
Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require ...
BOCHIS LEONICA   +3 more
core  

Work–Life Fragility, Dilemmas, and “Gambling” at the Intersection of Fertility Treatment and Employment

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Infertility is a working age population issue, meaning that many individuals undergoing fertility treatment are also in paid work—having to navigate conflicts between two often “greedy institutions,” which can both bring precarity. Traditional approaches to examining the work–life interface, focusing mainly on temporal issues, fail to account ...
Krystal Wilkinson   +2 more
wiley   +1 more source

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) [PDF]

open access: yes
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms.
Finke, Katharina   +3 more
core  

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