Results 201 to 210 of about 4,079,913 (291)

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Commercial and Corporate Provision of Healthcare, Capitalism and the State. [PDF]

Sociol Health Illn
Fox NJ.
europepmc   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Conflict-Related Disruption of Oncology Drug Supply in the Gulf and Measures to Maintain Cancer Care Continuity. [PDF]

Glob J Qual Saf Healthc
Abusanad A, Esba LCA, Kullab S.
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Dual-use, quantum technologies, and responsible innovation: the challenges of responsible quantum in defence. [PDF]

EPJ Quantum Technol
Ten Holter C, Wolf-Bauwens M.
europepmc   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

Asia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio, Ariel Lopez, Birgit Tremml‐Werner   +2 more
wiley   +1 more source

Prehospital emergency medical services in Nepal: current status, challenges, and future directions. [PDF]

Int J Emerg Med
Karki S, Sharma I, Shrestha S, Chell J, Bayliss C, Budhathoki RK, Thapaliya S, Neupane S, Jha PK, Chaudhary V, Malla DK.   +10 more
europepmc   +1 more source

Coerced labour patterns in the Cape Colony, c. 1806–1826

Asia‐Pacific Economic History Review, EarlyView.
Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
wiley   +1 more source

Global, selective, or both? The case for differentiated cooperation in AI governance. [PDF]

Policy Sci
von Ingersleben-Seip N, Mügge D.
europepmc   +1 more source