Results 121 to 130 of about 445,294 (305)

Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley   +2 more
wiley   +1 more source

Banking on Basel : an alternative for capital requirements [PDF]

open access: yes
Equity capital represents a bank’s net worth—the difference between its assets and liabilities. Put another way, it’s the value of assets financed by the bank’s owners, rather than depositors or other sources of funds.
Kenneth J. Robinson, Kory Killgo
core  

Sex‐Specific Genetic Architecture of ALS: Evidence of a Female Protective Effect?

open access: yesAnnals of Neurology, EarlyView.
Background Amyotrophic lateral sclerosis (ALS) shows sex differences in incidence and age of onset, yet the underlying biological mechanisms remain poorly understood. Methods We investigated sex‐specific genetic architecture in an Italian ALS cohort with whole‐genome sequencing (1,333 ALS cases, 755 controls).
Maurizio Grassano   +20 more
wiley   +1 more source

Economic Valuation Models for Insurers [PDF]

open access: yes
Recently much attention has been given to the approaches insurers undertake in valuing their liabilities and assets. For example, in 1994 the American Academy of Actuaries created a Fair Valuation of Liabilities Task Force to address the issue.
Craig Merrill, David F. Babbel
core  

Tax Credits Contingent Liabilities Brief July 31, 2008 [PDF]

open access: yes, 2008
The Tax Credits Contingent Liabilities Report was created by the Tax Research and Program Analysis Section of the Iowa Department of Revenue (IDR) for the benefit of the Revenue Estimating Conference (REC).

core  

The M2 Phase of Free‐Standing Ga‐Doped VO2 Single Crystals Over Wide Temperature Ranges

open access: yesAdvanced Physics Research, EarlyView.
Upon heating, the free‐standing crystal Ga 0.04V0.96O2(6) transits abruptly from the T‐phase to the M2‐phase at 295.5 K and from the M2‐phase to the R‐phase at 358 K with no coexisting phases. Resistive switching related to these first‐order transitions is exhibited by low current R(T), DC, and pulsed I–V plots under fixed ambient temperature ...
Larisa Patlagan   +4 more
wiley   +1 more source

Fair value and accounting standard for financial instrument

open access: yesEIRP Proceedings, 2009
The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not ...
Holban (Oncioiu) Ionica   +1 more
doaj  

The income implications of rising U.S. international liabilities [PDF]

open access: yes
Although the United States has seen its net liabilities surge in recent years, its investment income balance has remained positive-largely because U.S. firms operating abroad earn a higher rate of return than do foreign firms operating here.
Cedric Tille   +2 more
core   +1 more source

Comparative and functional anatomy of masticatory muscles and bite force in opossums (Didelphimorphia, Didelphidae)

open access: yesThe Anatomical Record, EarlyView.
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

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