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This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. The research design and data collection are guided by framing theory, which involves ...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standard...

The investigation aims to address the pressing issue of excessive administrative burden on medical personnel in Ukraine, which leads to significant time expenditures and the risk of errors in manual documentation. As a r...

Ovitraps are a widely used method for mosquito detection and monitoring, especially Aedes mosquitoes. Eggs present in ovitraps must be routinely counted to generate up-to-date information on potential spread of mosquito-...

Ripple Effects Mapping (REM) has emerged as a distinctive approach for capturing the intended and unintended impacts of programs and initiatives. Despite this growing interest, the literature remains fragmented and under...

Abstract Background Malaria continues to pose a major public health challenge in sub-Saharan Africa (SSA), where more than 95% of global cases and deaths occur. Despite WHO Global Technical Strategy for Malaria (GTS) tar...

Background and Purpose: Insufficient documentation of artificial intelligence (AI) models remains a widespread issue, which hampers reproducibility in research environments and safe integration in clinical departments. O...

IntroductionThe use of medical cannabis products is expanding, yet real-world data on associated adverse events (AEs) remain limited. Controlled trials often exclude diverse patient populations and product types, making ...

Introduction Antimicrobial resistance (AMR) is a pressing public health threat, and the prevalence of AMR is particularly high in Vietnam. A comprehensive review of AMR in humans, animals and/or the environment in Vietna...

Abstract Background Infectious diseases are a leading cause of Paediatric Emergency Department (PED) visits worldwide, characterised by significant clinical variability in both presentation and severity. Literature highl...

Abstract Background Time use, late-night digital engagement, and psychosocial supports are frequently cited correlates of academic functioning among adolescents, yet evidence from Moroccan secondary education remains lim...

BackgroundThe toxicities associated with immune checkpoint inhibitors (ICIs) can affect nearly all organ systems. Although previous studies have examined specific types of immune-related adverse events (irAEs) associated...

Abstract Introduction Oral health is critical for overall health and well-being, especially in older people. However, the frequency of dental visits tends to decrease as individuals age. In contrast, frail older people w...

This study explores the opportunities and challenges facing African businesses in contributing to the achievement of the United Nations Sustainable Development Goals within the frameworks of Agenda 2030 and Agenda 2063, ...

A cross-sectional quasi- mixed-method approach was used to determine the relationships between safety culture perceptions and safety reporting behavior among flight students with and without certified flight instructor (...

BackgroundResting metabolic rate (RMR) prediction equations used today often rely on the consideration of binary sex. Significant intrasex variability and a lack of data on diverse populations raise concerns about these ...

Jianghua Hu,1,2,* Shanhong Sun,3,* Kun Gao,4 Jianqing Deng,5 Penglong Yu1 1College of Traditional Chinese Medicine, Chongqing Three Gorges Medical College, Chongqing, People’s Republic of China; 2Depart...

BackgroundAutistic children experience enduring difficulties with emotion regulation and daily participation. Emotion-oriented play-learning tools (EPLTs, sensory play-learning tools for supporting emotion and self-regul...

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and reg...

Jonathan Minh Phuong,1 James Higgerson,1 Emma LT Pearce,1 Sarah C Willis,2 Ellen Ingrid Schafheutle1 1Centre for Pharmacy Workforce Studies, School of Health Sciences, Faculty of Biology Medicine and Health, The Universi...

Abstract Background High‐income countries offer social assistance (welfare) programs to help alleviate poverty for people with little or no income. These programs have become increasingly conditional and stringent in r...

ObjectiveTo analyze the epidemiological characteristics of the occurrence of Salmonella food poisoning in China and to provide a basis for the development of preventive and control measures.MethodsFood poisoning events c...