Results 61 to 70 of about 6,725,775 (183)

An Update on the Development and Feasibility Assessment of Canadian Quality Indicators for Atrial Fibrillation and Atrial Flutter

CJC Open, 2019
Background: In 2010, the Canadian Cardiovascular Society Atrial Fibrillation/Atrial Flutter (AF/AFL) quality indicator (QI) working group was established to develop QIs and assess feasibility of measurement.
Roopinder K. Sandhu, MD, MPH, Stephen B. Wilton, MD, MSc, Jennifer Cruz, NP-Adult, MN, Clare L. Aztema, MD, MSc, Kendra MacFarlane, MSc, Robert McKelvie, MD, PhD, Laurie Lambert, PhD, Kathy Rush, PhD, RN, Rodney Zimmerman, MD, Garth Oakes, PhD, Mark Deyell, MD, D. George Wyse, MD, PhD, Jafna L. Cox, MD, Allan Skanes, MD   +13 more
doaj   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis, Mengtian Li, Brandon Szerwo   +2 more
wiley   +1 more source

Las cosas del quehacer

Desde el Jardín de Freud, 2010
El psicoanálisis es una praxis y no una práctica especulativa que solo busca afianzar un saber. Esta praxis encuentra su eje central en la noción de acto que es la invitación —y el sostén— a una experiencia y no a la acumulación de información.
Sergio C. Staude
doaj  

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +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

L’encadrement-programme aux études supérieures en formation à distance à la Télé-université

International Journal of E-learning and Distance Education, 2007
Le comité des programmes en formation à distance de la Télé-université a mis en place un système d’encadrement-programme visant à favoriser la persistance des étudiants aux études supérieures et à assurer à chacun un cheminement harmonieux dans le ...
André-Jacques Déschênes
doaj  

Spectre des Malformations Oculaires Congénitales Majeures à Libreville : Prédominance de la Microphtalmie et Fréquence Élevée des Anomalies Associées

Health Research in Africa
RESUME Introduction. Les malformations oculaires congénitales majeures comme l'anophtalmie, la microphtalmie et le colobome sont des causes importantes de déficience visuelle infantile.
Matsanga Olive Rosine, Mouinga Abayi Alex Davy, Mba Aki Tatiana, Mve Mengome Emmanuel   +3 more
doaj   +1 more source

Bulletin de documentation française / Agence d'information et de documentation

, 1944
Variante(s) de titre : Agence d'information et de documentation, Bulletin de documentation ...
Agence d'information et de documentation (France). Auteur du texte
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