Results 61 to 70 of about 2,622 (206)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Group Insurance and Reinsurance Business in the Legal Relations with an International Element [PDF]

open access: yes, 2016
Summary Currently, no internationally unified legal regulation of group insurance contracts and reinsurance contracts is available. As a result, a national legal regulation determined according to conflict-of-law rules is applied to both ...
Petr Dobiáš
core   +1 more source

Tale of Two Centres—Exploring Bedside Challenges to Implementing a Clinical Quality Registry for Abdominal Wall Hernias in Metropolitan Australia

open access: yesANZ Journal of Surgery, EarlyView.
ABSTRACT Background In an effort to improve hernia care and mesh product surveillance, the Australia and New Zealand Hernia Society (ANZ Hernia) has been setting up a prototype binational learning healthcare system virtual clinical quality registry (CQR) for clinical use.
Edward Young   +16 more
wiley   +1 more source

Rationale for Recommending Varicella Vaccination Into the Swedish National Immunisation Programme

open access: yesActa Paediatrica, EarlyView.
ABSTRACT Aim Under Swedish law, a vaccination may be included in the National Immunisation Programme (NIP) if it effectively prevents transmission in the population, is cost‐effective and aligns with ethical and humanitarian principles. The Public Health Agency of Sweden (PHAS) evaluated these criteria for introducing varicella vaccination. Methods The
Annika Ersson   +2 more
wiley   +1 more source

THE HARMONISATION OF EUROPEAN CONTRACT LAW [PDF]

open access: yes, 2011
Težnja po harmonizaciji prava, ki predstavlja vse tesnejše približevanje nekoč ločenih pravnih sistemov evropskih držav, postaja ena bistvenih značilnosti razvoja sodobnega zasebnega prava v Evropi.
Žužić, Adrijan
core   +1 more source

Great Expectations: Law, Employment Contracts, and Labor Market Performance [PDF]

open access: yes
This chapter reviews the literature on employment and labor law. The goal of the review is to understand why every jurisdiction in the world has extensive employment law, particularly employment protection law, while most economic analysis of the law ...
MacLeod, W. Bentley
core   +3 more sources

When workers get to choose: Employment and wage responses to demand shocks in labour‐managed and conventional firms

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract In conventional firms (CFs), workers are unlikely to accept pay and hour reductions in order to secure their jobs, in particular because of information asymmetry. A specific type of firm is not subject to this information asymmetry problem because workers make decisions and share profits: worker cooperatives.
Nathalie Magne, Virginie Pérotin
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino   +2 more
wiley   +1 more source

Banking regulation and deposit insurance: legal and comparative perspective. [PDF]

open access: yes, 2008
PhDA major point of debate in most financial systems is the relevance, form and scope of regulatory intervention, particularly on the trade-off between the benefits and costs of regulation.
Olanipekun, Oladapo Olumide
core  

Ethical and Legal Challenges of Partially and Fully Autonomous AI in Healthcare: Reinterpreting Liability and Preserving Trust

open access: yesBioethics, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly embedded in healthcare in a variety of ways, ranging from semi‐autonomous decision support systems to the various visions of completely autonomous clinical systems. This article explores the ethical and legal issues that accompany this shift and argues that traditional ways of understanding medical ...
Man Teng Iong
wiley   +1 more source

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