Results 151 to 160 of about 12,082 (252)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

On the need and contents of a specific addiction recovery research agenda

open access: yesAddiction, EarlyView.
Abstract Background For decades knowledge about the etiology, epidemiology, neurobiology, typology, and treatment of addiction in various populations has been well documented and widely disseminated. In more recent years, there has been a growing interest in investigating the prevalence, multiple pathways, and mechanisms that facilitate sustained ...
William L. White, John F. Kelly
wiley   +1 more source

Theories of Interest and Their Relation to the Gesell–Keynes Theory

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley   +1 more source

Edge based distributed framework for real time hazard detection and road safety in smart transportation. [PDF]

open access: yesSci Rep
Sahu D   +8 more
europepmc   +1 more source

Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia

open access: yesAustralian Journal of Politics &History, EarlyView.
This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley   +1 more source

Left Behind After Impact: The Hidden Toll of Trauma Recovery in New Zealand

open access: yesANZ Journal of Surgery, EarlyView.
ABSTRACT Background Major trauma recovery extends beyond physical healing, with psychological outcomes and patient experiences influencing long‐term well‐being. This study explored trauma survivors' experiences of follow‐up care and Accident Compensation Corporation (ACC) in New Zealand, and how these relate to psychological distress and social support.
Sarah Logan   +6 more
wiley   +1 more source

The institutional paradox of a substantivist conception of the economy in public policy: Insights from public procurement for solidarity economy in Ecuador

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Ecuador's 2008 Constitution advanced an ambitious substantive economic vision through Buen Vivir (Good Living), recognizing a plural economy which encompasses private, public and solidarity economy (SE) sectors. This paper aims to analyze public procurement programs in Ecuador, one of the flagship Buen Vivir policies for SE promotion.
Maria‐José Ruiz‐Rivera   +1 more
wiley   +1 more source

Deep learning neural networks-based traffic predictors for V2X communication networks. [PDF]

open access: yesFront Artif Intell
Magdy Saady M   +6 more
europepmc   +1 more source

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