Results 71 to 80 of about 167,703,712 (152)

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

open access: yesAccounting 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   +2 more
wiley   +1 more source

The importance of the Government in Endorsing a Monetary system

open access: yes, 2022
This dissertation aims to shed a light on the differing theories of key concepts of institutions, and money in social science with an application of the Mongolian institutional reform to prove the importance of the government in endorsing monetary ...
Ganzul, Amgalanzaya
core  

The law of AI knowledge distillation

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Prescribed pharmaceutical alternatives initiative coinciding with reductions in unregulated street opioid use among young people who use drugs: An interrupted time series analysis

open access: yesAddiction, EarlyView.
Abstract Background and aims In British Columbia, Canada, an initiative was implemented in 2020 to reduce overdose mortality by prescribing pharmaceutical opioids (primarily hydromorphone) as a substitute for the toxic unregulated drug supply. This study estimated changes in the level and trend of unregulated opioid use and non‐prescribed hydromorphone
Erica McAdam   +7 more
wiley   +1 more source

How kin help with parental investments

open access: yes
The British Journal of Sociology, EarlyView.
Aliya Hamid Rao
wiley   +1 more source

Estimating the Impact of Foreign Direct Investment (FDI) Policies on FDI Inflows Into Australia

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT To what extent FDI policy settings and changes influence FDI inflows is an empirical question for which global answers are scarce. Australia is a pertinent locale to test this question, having a long history of attracting FDI and a policy approach distinct from most developed countries.
Stewart Nixon
wiley   +1 more source

The unbearable (financial) burdens of parenting

open access: yes
The British Journal of Sociology, EarlyView.
Alya Guseva
wiley   +1 more source

The Process Is Not the Point: Moral Uncertainty and Substantive Justice in Health Care Priority Setting

open access: yesBioethics, EarlyView.
ABSTRACT Health actors must ration care due to resource constraints. But even when decision makers know the relevant empirical facts about an allocation decision—including how many patients will benefit from a service, which patients will benefit, how much each patient will benefit, and so on—these facts may not provide a clear answer about how to make
Leah Pierson
wiley   +1 more source

A SWOT Analysis of Three Programmes for Persons With Intellectual Disabilities in Higher Education Settings in Chile, Ireland and Australia

open access: yesBritish Journal of Learning Disabilities, EarlyView.
ABSTRACT Background Educational access is key in empowering persons living with intellectual disabilities. Nevertheless, internationally, Persons with Intellectual Disabilities continue to experience marginalization and discrimination in accessing higher education.
Denise De Souza   +8 more
wiley   +1 more source

A Collective Approach to Creative Entrepreneurship: Evidence From Performing Arts Incubators

open access: yesCreativity and Innovation Management, EarlyView.
ABSTRACT Although the concept of artists as creative entrepreneurs has been studied to enable artists to survive in uncertain environments, some studies have criticized this approach for focusing on individual artists, which may lead to isolation and jeopardize their careers.
Julia Parigot, Emmanuel Coblence
wiley   +1 more source

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