Results 141 to 150 of about 3,870 (264)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Has Australia lost control of its tobacco and nicotine markets?

Addiction, EarlyView.
Abstract Background Australia has adopted two policies that the World Health Organization (WHO) recommends as best practice for tobacco control: it has steeply increased tobacco taxes since 2010 and only allowed access to nicotine vapes for medical use.
Ron Borland, James Martin, Edward Jegasothy, Ben Youdan, Wayne Hall   +4 more
wiley   +1 more source

Direct instantaneous torque control strategy for vehicle SRM based on improved convergence rate sliding mode control. [PDF]

Sci Rep
Wu J, Wang H, Li L, Yang Y, Guo Z.
europepmc   +1 more source

Gambling disorder in late life: A systematic review of behavioral patterns, clinical correlates, and psychotherapeutic interventions

The American Journal on Addictions, EarlyView.
Abstract Background and Objectives Gambling in older adults represents an emerging but still underrecognized mental health concern. Although gambling participation is increasingly observed in later life, the specific psychological, social, cognitive, and biological factors associated with gambling‐related problems in older adults remain insufficiently ...
Graziella C. Prezzavento, Maria C. Quattropani, Vittorio Lenzo, Alberto Sardella, Chiara Franceschini, Giulia Galea, Pasquale Caponnetto   +6 more
wiley   +1 more source

Can switching to doravirine/lamivudine/tenofovir DF halt or reverse INSTI-associated weight gain? [PDF]

J Assoc Med Microbiol Infect Dis Can
Tseng A, Loutfy M, Thai L, Walmsley S.
europepmc   +1 more source

Buyers' response to third‐party quality certification: Theory and evidence from Ethiopian wheat traders

American Journal of Agricultural Economics, EarlyView.
Abstract When quality attributes of a product are not directly observable, third‐party certification (TPC) enables buyers to distinguish between quality levels and reward sellers accordingly. We study the adoption of TPC by traders in smallholder‐based agricultural value chains in low‐income countries, where traders aggregate products from many small ...
Gashaw T. Abate, Tanguy Bernard, Erwin Bulte, Jérémy Do Nascimento Miguel, Elisabeth Sadoulet   +4 more
wiley   +1 more source

Determinants of secondary prophylaxis for childhood rheumatic heart disease in Ethiopia: A qualitative study of children and caregivers. [PDF]

PLoS One
Birru EM, Batty KT, Manning L, Enkel SL, Moore BR.   +4 more
europepmc   +1 more source

Harvesting benefits: Exploring the effects of second‐best policies on enhancing soil organic carbon stocks in agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract Agricultural subsidies can be an effective policy tool to enhance soil organic carbon sequestration. This paper assesses the effectiveness of a second‐best hypothetical policy which subsidizes additional canola hectares optimally for each soil zone in Saskatchewan in an effort to increase soil organic carbon.
Devin A. Serfas
wiley   +1 more source

Case - Novel transurethral repair of an intraperitoneal bladder rupture. [PDF]

Can Urol Assoc J
Keeling M, Mudiyanselage GR, Guo Y.
europepmc   +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