Results 131 to 140 of about 1,579 (252)

Medical data sharing and synthetic clinical data generation - maximizing biomedical resource utilization and minimizing participant re-identification risks. [PDF]

open access: yesNPJ Digit Med
Marino S   +11 more
europepmc   +1 more source

Fixed Pay for Output or Time? Implications for Work Speed and Quality

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper explores the influence of two fixed payment arrangements—time‐based and output‐based wages—on worker behavior and performance in a multidimensional task setting. We examine how these wages affect the time workers spend on individual units of a task and their work quality.
CAROLYN DELLER, SANTIAGO GALLINO
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall   +2 more
wiley   +1 more source

Circuit complexity and functionality: A statistical thermodynamics perspective. [PDF]

open access: yesProc Natl Acad Sci U S A
Chamon C   +3 more
europepmc   +1 more source

Relationships between human tibia diaphysis shape and experimental injury outcomes

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Interpretation is central to skeletal trauma analysis; however, the influence of intrinsic skeletal variation, such as long bone shape, on injury is not fully understood. While previous studies have emphasized extrinsic variables such as loading rate, direction, and number of impacts, this study investigates whether diaphyseal shape variation ...
Christopher M. Goden   +2 more
wiley   +1 more source

Russian wheat aphid: a model for genomic plasticity and a challenge to breeders

open access: yesInsect Science, EarlyView.
Invasive foundress finds suitable habitat and reproduces through pathogenesis. Wingless females produce life offspring quickly, which leads to high population densities. High population densities result in competition, which may induce epigenetic changes and wing development for dispersal.
Astrid Jankielsohn   +8 more
wiley   +1 more source

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