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Child Support Services Handbook

open access: yes, 2013
application/pdfThe Kansas Child Support Services (CSS) program helps children receive the financial support necessary for their growth and development.
Kansas Child Support Services.
core  

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon   +2 more
wiley   +1 more source

The Impact of Feedback and Target Achievability in Incentive Contracts on Effort and Performance: Insights From an Eye‐Tracking Study Impact sur l'effort et le rendement de la rétroaction et du caractère réalisable des objectifs figurant dans les contrats d'intéressement : observations tirées d'une étude de suivi oculaire

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT To what extent does the provision of feedback moderate the relation between target achievability and people's effort? We addressed this research question by conducting an experiment using an eye‐tracking device. We hypothesized and found that people exerted more effort after receiving feedback combined with stretch targets, whereas they ...
Yasheng Chen   +2 more
wiley   +1 more source

Drug Repurposing for Parkinson's Disease Prevention: Replication Study of Three Drugs in French Healthcare Databases

open access: yes
Movement Disorders, EarlyView.
Yanis Saidi   +8 more
wiley   +1 more source

The Effectiveness of Relative Performance Information and Cultural Controls on Employee Effort in Remote Work Settings Efficacité de l'information sur la performance relative et des contrôles culturels pour favoriser l'effort des employés en télétravail

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study examines the effectiveness of two types of management controls in a remote work setting. Because remote employees work outside the traditional office environment, components of conventional management control systems that effectively direct in‐office employees toward organizational objectives may be less effective for remote ...
Joanna Andrejkow   +2 more
wiley   +1 more source

Introducing an Organ Donor Registry in Saskatchewan

open access: yesHealth Reform Observer - Observatoire des Réformes de Santé, 2021
On 3 September 2020, Saskatchewan launched an organ donor registry that allows participants 16 years and older to register their intent to be an organ donor either online or using a paper form.
Amy Zarzeczny, Luiza Radu
doaj  

Executive Personal Jet Use and Agency Costs: The Practice of Time‐Share Reimbursement Utilisation personnelle des avions d'affaires par les dirigeants et coûts d'agence : la pratique du remboursement dans le cadre d'ententes de partage de temps de vol

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Time‐share agreements (time‐shares) are an unexplored form of executives' personal use of corporate aircraft. Relative to jet perquisites (jet perks), time‐shares require reimbursement yet have limited disclosure, which practitioners promote to reduce scrutiny.
Andrew M. Bauer, James A. Chyz
wiley   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma   +3 more
wiley   +1 more source

Una introduzione ai software per il crime mapping / Observations préliminaires sur les logiciels du mappage du crime / Some introductory notes on crime mapping software [PDF]

open access: yesRivista di Criminologia, Vittimologia e Sicurezza, 2013
RiassuntoIl Crime Mapping più che una disciplina a se stante non è altro che l’applicazione di tecniche di analisi statistico-geografica allo studio dei reati.
Ummarino Alessandro
doaj  

Moniteur hybride de flux d'information pour un langage supportant des pointeurs

open access: yes, 2013
Les nouvelles approches combinant contrôle dynamique et statique de flux d'information sont prometteuses puisqu'elles permettent une approche permissive tout en garantissant la correction de l'analyse réalisée vis-à-vis de la non-interférence. Dans ce papier, nous présentons une approche hybride de suivi de flux d'information pour un langage gérant des
Assaf, Mounir   +3 more
openaire   +2 more sources

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