Results 151 to 160 of about 95,902 (265)

Assessing Risk Thresholds in Controlled Human Infection Models (CHIM)

open access: yesBioethics, EarlyView.
ABSTRACT Controlled Human Infection Models (CHIMs) are a type of clinical trial involving deliberately exposing human volunteers to an infectious agent. Compared to studies of natural infection, CHIMs offers distinctive benefits, from the ability to study presymptomatic infection to a direct assessment of the efficacy of vaccines and therapeutics in a ...
Alexa Nord‐Bronzyk   +4 more
wiley   +1 more source

Machine learning-guided evolution of pyrrolysyl-tRNA synthetase for improved incorporation efficiency of diverse noncanonical amino acids. [PDF]

open access: yesNat Commun
Zhang Q   +16 more
europepmc   +1 more source

Examining dual accounting systems in Europe. [PDF]

open access: yes
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar   +1 more
core  

Climate Regulation and ESG Disclosure in Maritime Transport

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika   +1 more
wiley   +1 more source

Association between COVID-19 diagnosis and severe mental health symptoms in adolescents in southern Brazil. [PDF]

open access: yesRev Paul Pediatr
Vieira YP   +6 more
europepmc   +1 more source

The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]

open access: yes
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Gjerde, Øystein   +2 more
core  

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

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