Results 101 to 110 of about 53,130 (228)
Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37
Australian Accounting Review, EarlyView.ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini +3 more
wiley +1 more source
Undue Hardship or Undue Burden: Has the Time Finally Arrived for Congress to Discharge Section 523(a)(8) of the Bankruptcy Code [PDF]
, 2002 The article explores the challenges and implications of the undue hardship standard in the context of discharging student loan debt under the Bankruptcy Code.
Huey, B.J.
core
Bioethics, EarlyView.ABSTRACT The issue of post‐trial responsibility is about what is owed to research participants after a clinical trial ends, who is responsible, and how long this responsibility must endure. Despite two decades of international guidance on this issue, research involving novel high‐risk interventions—such as implantable neurotechnologies—raises ...
Nathan Higgins +2 more
wiley +1 more source
British Journal of Clinical Psychology, EarlyView.Abstract Objectives Cognitive behavioural therapy (CBT) is the psychological treatment of choice for patients with obsessive–compulsive disorder (OCD) or an anxiety disorder. However, a substantial group (30–40%) does not profit sufficiently. Predictors of outcome inform us about how to adapt interventions for this group.
Manon Peeters +3 more
wiley +1 more source
Calibrating Bayesian inference
British Journal of Mathematical and Statistical Psychology, EarlyView.Abstract Bayesian statistics has gained popularity in psychological research due to its intuitive uncertainty quantification and convenient information‐updating rules. In many applications, however, prior distributions are introduced merely as instruments to facilitate computation, rather than as representations of genuine subjective belief ...
Yang Liu +2 more
wiley +1 more source
Children &Society, EarlyView.ABSTRACT In response to the rising number of children in youth care in the Netherlands, the Dutch Youth Act calls for normalisation, de‐medicalisation and unburdening. The present study investigated the views of physicians and nurses working in youth healthcare on the concept of normalisation.
Eva L. van Dijk +7 more
wiley +1 more source
When and why to give shorebirds a head start
Conservation Biology, EarlyView.Abstract Headstarting is a translocation technique involving the hatching or rearing of wild eggs or young in captivity and the release of those individuals back to the wild at or before independence. It has been trialed as a conservation intervention for shorebirds over recent decades to improve the population trend of target populations by increasing
Lynda Donaldson +4 more
wiley +1 more source
What climate adaptation can learn from evolutionary adaptation
Conservation Biology, EarlyView.Abstract Evolutionary and climate adaptation both describe how complex systems respond to environmental change, either via natural selection or deliberate human choices. Although adaptation in both contexts is expected to produce favorable outcomes, it can also result in maladaptation—ineffective, unintended, or harmful outcomes. As an emerging area of
Amy Waananen +2 more
wiley +1 more source
Strategic Implications of Board Interlocks: A Literature Review and Future Research Agenda
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Board interlocks, stemming from directors' concurrent board appointments, have been viewed as a double‐edged sword that can generate both positive and negative effects, hinging on strategic outcomes and a multitude of contextual variables.
Joyce C. Wang
wiley +1 more source