Results 151 to 160 of about 56,172 (268)

Robot Adoption and Occupational Health

Oxford Bulletin of Economics and Statistics, Volume 88, Issue 2, Page 343-353, April 2026.
ABSTRACT How does robotization affect occupational health? In this paper, we investigate the impact of robot diffusion on workplace accidents and deaths in Italy, for the period 2008–2018. We adopt an instrumental variables (IV) approach that exploits robot adoption in Japan and South Korea to deal with endogeneity.
Mattia Filomena, Francesco Principe
wiley   +1 more source

Vil innføringen av IFRS 16 øke relevansen til regnskapet? En undersøkelse av regnskapsmessige effekter av IFRS 16 for foretak som frivillig benytter IFRS som regnskapsspråk.

, 2018
IFRS 16 er ny standard for regnskapsføring av leasingkontrakter som innføres 01.01.2019. Dagens standard har vekt mye kritikk på bakgrunn av et flytende skille mellom to typer leasingavtaler; operasjonell og finansiell. Dette har medført at regnskapsgjengivingen ikke fremstiller et rettvisende bilde av foretakets finansielle posisjon. IFRS 16 er ment å
Glemmestad, Audun, Isaksen, Stine Jeanett   +1 more
openaire   +1 more source

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl, Karl A. Muller, Thorsten Sellhorn   +2 more
core  

Incorporation of MoO3 Nanoparticles Into Polypropylene Fibers via Melt Spinning: Investigation of Mechanical, Thermal, and Chromic Properties

Journal of Applied Polymer Science, Volume 143, Issue 11, March 15, 2026.
Pure PP and PP/MoO 3 filaments produced by melt spinning. ABSTRACT Polypropylene (PP) composite fibers containing 0.10, 0.20, and 0.50 wt% molybdenum oxide (MoO 3 ) nanoparticles were produced via melt spinning. In the present study, the effect of this addition on the mechanical, thermal, and chromic properties of the fibers was investigated.
Raphael Borges Magalhães Bergamini, Maria Inês Bruno Tavares, Camila Vicente de Farias, Fabiane Gomes de Oliveira, Karla Mayara Arguelles Simões, Diego de Holanda Saboya Souza   +5 more
wiley   +1 more source

Keeping the Promise of Global Accounting Standards [PDF]

In this Policy Brief, PIIE Visiting Fellow Nicolas Véron provides a comprehensive analysis of the strategic challenges facing the attempt to harmonize the world's accounting practices through the global spread of International Financial Reporting ...
Nicolas Veron
core  

Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]

Front Surg
Liu M, Zhang Z, Gu H, Zhang E, He M, Shi L, Shi G.   +6 more
europepmc   +1 more source

Empower users of financial information as the IASC Foundation's stakeholders [PDF]

Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
core   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

COVID-19, infection fatality rate (IFR) implied by the serology, antibody, testing in New York City. [PDF]

Infect Dis Model
Wilson L.
europepmc   +1 more source

Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]

Cost Eff Resour Alloc, 2023
Espinosa O, Rodríguez J, Urdinola BP, Do Nascimento Silva PL, Sánchez A, Arias ML, Valdez EA, Cheng T, Fisher SE.   +8 more
europepmc   +1 more source