While emerging research supports a positive relationship between social capital and youth physical activity (PA), few studies have examined possible mechanisms explaining this relationship and no studies have focused on rural youth. In this study, we examined parents’ support of children’s...

A growing literature in peace and conflict studies assesses the relationship between women and nonviolence. Numerous national liberation fronts and academic critiques assess how women participate in nonviolent resistance from Tibet and West Papua to Palestine and Eritrea. However, many...

Ninety-one patients of one consultant physician were followed up for 1 year. All were newly diagnosed as suffering from diabetes mellitus. Patients were found to be distressed by continuing uncertainties about the nature of the disease from which they suffered and about important aspects of...

The return accumulation approach used in studies on accounting-related anomalies cannot be replicated in a practical context because the number and identity of individual observations within a portfolio are assigned within a research context before the accounting information of all firms in the...

<Para ID="Par1">Northward shifts due to global warming are apparent in various organisms in the Northern Hemisphere such as insects, fish, birds, and plants. However, these findings were mainly reported in Europe and North America. Therefore, such range shifts should be examined in other regions such as Asia to...</para>

This study examines the effect of Statement of Financial Accounting Standards No. 142 (SFAS 142) on the ability of goodwill to predict future cash flows. SFAS 142 allows substantial managerial discretion and leads to a significant magnitude of economic impact on financial statements, resulting...

Purpose – The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach – Various empirical models are applied...