Results 61 to 70 of about 261,640 (244)
Administración de medicamentos: ¿se puede alterar la integridad de la forma farmacéutica?
Farmacéuticos Comunitarios, 2011 Los medicamentos se presentan en diferentes formas farmacéuticas que influyen en su actividad terapéutica. Es frecuente, y a veces no justificado, el uso de medicamentos por vías de administración diferente a la indicada en el prospecto o la alteración ...
Rua F.
doaj
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley +1 more source
Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes
Contemporary Accounting Research, EarlyView.ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley +1 more source
Methods in Ecology and Evolution, EarlyView.Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut +7 more
wiley +1 more source
International Journal of Nursing Knowledge, EarlyView.Abstract Purpose To analyze the prevalence, accuracy of clinical indicators and related factors of the nursing diagnosis of ineffective breathing pattern (00032) in patients hospitalized due to COVID‐19. Methods This is a cross‐sectional study conducted in a public hospital, involving 250 adult hospitalizations between 2020 and 2021.
Caio Rodrigo Menezes dos Santos +3 more
wiley +1 more source
Boletín de la Sociedad Argentina de BotánicaIntroducción y objetivos: La provincia de Misiones (Argentina) cuenta con una larga historia en conservación, aunque aún es incipiente la integración de los sistemas productivos familiares como parte de dichas estrategias.
Daily S. García +2 more
doaj +1 more source
International Journal of Nursing Knowledge, EarlyView.Abstract Purpose To clinically validate the nursing diagnosis “Inadequate Nutritional Intake” based on elements identified within a specific situation theory framework in the context of children with cancer. Methods This is a diagnostic accuracy study following the Standards for Reporting Diagnostic Accuracy Studies (STARD) protocol.
Iane Ximenes Teixeira +7 more
wiley +1 more source