Results 71 to 80 of about 181,710 (267)

Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty

Global Policy, EarlyView.
ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

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

Abacus, 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

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

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

ANZ 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, Doug Fenton‐Lee, Julian Süsstrunk, Jorgen Ferguson, Matthew Amprayil, Yijie Yin, Rabieh Abu Assi, Alex Karatassas, Sanjeev Khurana, Chrys Hensman, Andrew Tse, Hamish Urquhart, Reginald V. N. Lord, Jean Wong, Darren Tonkin, Markus Trochsler, Guy J. Maddern   +16 more
wiley   +1 more source

Rationale for Recommending Varicella Vaccination Into the Swedish National Immunisation Programme

Acta 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, Kari Johansen, Sören Andersson   +2 more
wiley   +1 more source

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

Annals 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

Annals 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, Arthur Gomes Nery, Rodrigo Lima Rangel   +2 more
wiley   +1 more source

Sustainability in Healthcare: The Role of Digital Technologies for Improving Patient Engagement

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Sustainability in healthcare is getting considerable research attention as systems worldwide tend to balance environmental, social, and economic factors. In this context, digital technologies have demonstrated significant potential to enhance engagement among different consumer groups across various industries.
Francesco Schiavone, Federica Zeuli, Olga Grieva, Octavio Escobar, Fabian Bernhard   +4 more
wiley   +1 more source

Collective Wage Co‐ordination and the Costs of Job Displacement

British Journal of Industrial Relations, EarlyView.
ABSTRACT This paper investigates whether a higher level of co‐ordination in collective wage bargaining affects the wage costs of job displacement. We use quasi‐exogenous variation in the timing of job loss due to mass layoffs spanning an institutional reform that introduced national ceilings to wage agreements negotiated at sectoral‐ and firm‐level—the
Sofía Fernández‐Guerrico, Ilan Tojerow   +1 more
wiley   +1 more source