Fixed Pay for Output or Time? Implications for Work Speed and Quality
Journal 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
Decoding the Solution for Man-at-the-End Attacks and Reverse Engineering on IoMT Devices: An Experimental Review of Techniques and Defences. [PDF]
J Multidiscip HealthcT AH, Sriraman H.
europepmc +1 more source
Functional Encryption as Mediated Obfuscation
, 2012 We introduce a new model for program obfuscation, called mediated obfuscation. A mediated obfuscation is a 3-party protocol for evaluating an obfuscated program that requires minimal interaction and limited trust.
Hooker, Robert Perry
core
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal 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
Orbital angular momentum-based spatial encryption using polarization-sensitive metasurfaces. [PDF]
Sci RepObaei AM, Hajiahmadi MJ, Soleimani M.
europepmc +1 more source
Relationships between human tibia diaphysis shape and experimental injury outcomes
Journal 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
Deep learning-based phishing classification framework for accurate detection using optimized URL intelligence. [PDF]
Sci RepGobinath R, Manikandan S.
europepmc +1 more source
Russian wheat aphid: a model for genomic plasticity and a challenge to breeders
Insect 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
Medical data sharing and synthetic clinical data generation - maximizing biomedical resource utilization and minimizing participant re-identification risks. [PDF]
NPJ Digit MedMarino S +11 more
europepmc +1 more source