Results 141 to 150 of about 3,419 (206)

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

Accounting 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, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Understanding Digital Financial Literacy Among Older Adults in Sweden

Accounting &Finance, EarlyView.
ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley   +1 more source

Nicotine pouches and clinical outcomes related to smoking cessation: A systematic review of randomized trials

Addiction, EarlyView.
Abstract Background and aims Tobacco‐free nicotine pouches (NPs) are oral nicotine products promoted by manufacturers and some researchers as tools that may reduce nicotine cravings and support smoking reduction or cessation. However, evidence regarding their actual clinical impact remains limited.
Javad Heshmati, Spencer Shahen, Emma Lynn Bates, Sarah Visintini, Evyanne Quirouette, Kerri‐Anne Mullen, Hassan Mir   +6 more
wiley   +1 more source

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

Addiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley   +1 more source

Mortality and morbidity at legal drinking age thresholds: Evidence from a nationwide quasi‐experimental study in Finland

Addiction, EarlyView.
Abstract Aim To examine the effect of the minimum legal drinking age (MLDA) on mortality and hospitalizations. Design Exploiting sharp increases in legal alcohol access at ages 18 years (beer/wine, on‐premises drinking and car driving) and 20 years (off‐premises spirits) in a regression discontinuity (RD) design, we estimated local linear models of all‐
Petri Böckerman, Mika Haapanen, Christopher Jepsen   +2 more
wiley   +1 more source

Relationship Between Sleep Disturbances and Non‐Odontogenic Orofacial Pain and Its Impact on Quality of Life: A Systematic Review With Narrative Synthesis

Australian Dental Journal, EarlyView.
Population: Adults with non‐odontogenic orofacial pain, including temporomandibular disorders (TMDs), burning mouth syndrome (BMS), post‐traumatic trigeminal neuropathy (PTTN), and other chronic non‐odontogenic orofacial pain referral cohorts. Exposure: Sleep disturbances assessed using the Pittsburgh Sleep Quality Index (PSQI), Basic Nordic Sleep ...
Jainy Shah, Sneha Sethi, Brianna Poirier, Giampiero Rossi‐Fedele   +3 more
wiley   +1 more source

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

Australian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

Children Born Using Ejaculated Sperm From Men With Klinefelter Syndrome. Is Sperm Production Associated With Testicular Volume?

Andrology, EarlyView.
ABSTRACT Background A large number of children have been born using testicular sperm from men with Klinefelter syndrome (KS), whereas reports of children conceived using ejaculated sperm are rare. Objective To review all published cases of children conceived using ejaculated sperm from men with KS, assess their health and karyotype, and evaluate ...
Jens Fedder, Freja Sørensen
wiley   +1 more source

Sexual function in women with a history of sexual assault: A cross‐sectional study

Acta Obstetricia et Gynecologica Scandinavica, EarlyView.
Adult sexual assault was most strongly associated with impaired overall sexual function, while different assault histories were associated with distinct patterns of sexual‐function difficulties. Abstract Introduction There is inconsistency in the literature regarding how a history of sexual assault influences adult sexual function. Our objective was to
Sigrid Bergsmyr, Signe Nilssen Stafne, Cecilie Therese Hagemann   +2 more
wiley   +1 more source

Quality‐of‐life and late effects after transabdominal cerclage: A nationwide matched cohort study

Acta Obstetricia et Gynecologica Scandinavica, EarlyView.
Permanent transabdominal cerclage does not appear to be associated with impaired quality‐of‐life or persistent late effects when compared to women without cerclage, regardless of mode of birth. These findings provide a more evidence‐based foundation for counseling when considering transabdominal cerclage for the prevention of preterm birth.
Lea Kirstine Hansen, Julie Glavind, Andrew H. Shennan, Niels Uldbjerg, Stina Lou, Ulrik Schiøler Kesmodel, Pernille Tine Jensen   +6 more
wiley   +1 more source