Results 201 to 210 of about 249,562 (311)

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

Content validation of the new nursing intervention “0565 – ultrasonography: bladder”

open access: yesInternational Journal of Nursing Knowledge, EarlyView.
Abstract Purpose To validate the content of the nursing intervention “0565 – ultrasonography: bladder.” Method The content validation study was conducted from September to November 2022, with a sample of 22 specialists who evaluated the components of the nursing intervention “0565 – ultrasonography: bladder,” according to the Nursing Interventions ...
Vítor Monteiro Moraes   +5 more
wiley   +1 more source

Supplementing beef cattle diets with brown seaweed affects coprophagous beetles' dung use

open access: yesAgricultural and Forest Entomology, EarlyView.
Supplementing beef cattle diets with brown seaweed reduced the attractiveness of dung for a common dung beetle (Onthophagus nuchicornis). Dietary supplementation with brown seaweed appeared to reduce the proportion of major males in the F1 generation.
Samantha Bennett   +3 more
wiley   +1 more source

Correction: Phage biobanks as enabling infrastructure for precision phage therapy in the era of antimicrobial resistance. [PDF]

open access: yesFront Antibiot
Topa-Pila P   +9 more
europepmc   +1 more source

Variation in Stabilization and Resuscitation Practices at Birth of Preterm Infants Among 12 National or Regional Neonatal Networks

open access: yesActa Paediatrica, EarlyView.
ABSTRACT Aim Neonatal resuscitation follows national or regional guidelines, but uptake varies in clinical practice. This study aimed to examine variations in reported delivery room practices for infants < 29 weeks' gestation across neonatal units in 12 networks of the International Network for Evaluating Outcomes in Neonates.
Maria Fernanda de Almeida   +676 more
wiley   +1 more source

The institutional paradox of a substantivist conception of the economy in public policy: Insights from public procurement for solidarity economy in Ecuador

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Ecuador's 2008 Constitution advanced an ambitious substantive economic vision through Buen Vivir (Good Living), recognizing a plural economy which encompasses private, public and solidarity economy (SE) sectors. This paper aims to analyze public procurement programs in Ecuador, one of the flagship Buen Vivir policies for SE promotion.
Maria‐José Ruiz‐Rivera   +1 more
wiley   +1 more source

Optional Vaccines, Collective Risk. [PDF]

open access: yesCureus
Zavaleta-Monestel E   +3 more
europepmc   +1 more source

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