Results 181 to 190 of about 7,756,024 (397)

Improvement of life insurance-related accounting opera-tions within the New Economy

open access: yesAnnals of Spiru Haret University Economic Series, 2010
This paper outlines the life insurance-related accounting operations, in consideration to the harmonization of the Romanian legislation with the International Financial Reporting Standards.
Marinică DOBRIN
doaj  

Tax Incentives and the Demand for Life Insurance: Evidence from Italy [PDF]

open access: yes
The theoretical literature suggests that taxation can have a large impact on household portfolio selection and allocation. In this paper we consider the tax treatment of life insurance, considering the cancellation of tax incentives in Italian life ...
Luigi Pistaferri, Tullio Jappelli
core  

Rising Pancreatic Cancer Incidence in Young Japanese Women and Increasing Distal Pancreatectomy in Older Adults: A Nationwide Claims‐Based Analysis From 2016 to 2023

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This nationwide claims‐based study analyzed recent trends in pancreatic cancer incidence (2016–2021) and surgery (2016–2023) in Japan. The study revealed a rising incidence of pancreatic cancer, notably among young women, and an increasing use of distal pancreatectomy among older adults.
Masamitsu Kido   +10 more
wiley   +1 more source

Bona Fide Intersegmental Plane Hepatectomy Along the Glissonean Branches (BIPHG)

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT This review traces the author's personal journey over three decades in the evolution of liver resection techniques, culminating in the proposal of the Bona Fide Intersegmental Plane Hepatectomy Along Glissonean Branches (BIPHG). Beginning with pioneering experiences in laparoscopic and robotic liver surgeries, the author highlights key ...
Go Wakabayashi, Taiga Wakabayashi
wiley   +1 more source

How Deep is the Annuity Market Participation Puzzle? [PDF]

open access: yes
Using UK microeconomic data, we analyze the empirical determinants of voluntary annuity market demand. We find that annuity market participation increases with financial wealth, life expectancy and education and decreases with other pension income and a ...
Alexander Michaelides   +2 more
core  

Artificial Intelligence for Bone: Theory, Methods, and Applications

open access: yesAdvanced Intelligent Discovery, EarlyView.
Advances in artificial intelligence (AI) offer the potential to improve bone research. The current review explores the contributions of AI to pathological study, biomarker discovery, drug design, and clinical diagnosis and prognosis of bone diseases. We envision that AI‐driven methodologies will enable identifying novel targets for drugs discovery. The
Dongfeng Yuan   +3 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

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