2期

最新文章

• The Effect of Total Work-Time Information on a Performance Evaluation Bias against Telecommuting Mothers AI翻译
  作者：Wang, Laura W.; Williamson, Michael G.; Yang, Li
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign
  摘要：Organizations are increasingly utilizing remote monitoring tools that can track the total time telecommuting employees spend on work activities. We examine whether and how this information can eliminate a specific gender-based bias in the performance evaluations of telecommuting parents. Specifically, managers tend to evaluate telecommuting mothers less favorably than telecommuting fathers when performance outcomes are unfavorable, due to biased effort attribution. The availability of total wo...
• Valuation and Returns on Stock Return Volatility AI翻译
  作者：Lyle, Matthew R.
  作者单位：Emory University
  摘要：This paper provides an accounting-based valuation model that predicts that cross-sectional variation in firm-level returns to investments in both stock and stock return volatility are related to cross-sectional variation in firm-level fundamentals. The model predicts that expected stock returns have a positive quadratic relation with stock return variance and a negative quadratic relation with gains to trading in stock return variance. Consistent with these predictions, firms with high model-i...
• Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements AI翻译
  作者：Smith, Kevin C.
  作者单位：Stanford University
  摘要：The impact of earnings announcements (EAs) on investor uncertainty depends not only on how much new information they contain but also on how long it would take comparable information to arrive in the future through alternative sources, which I term earnings horizon. Using a structural model of periodic EAs, I show that earnings horizon is not captured by standard empirical measures of earnings informativeness or timeliness based on the event- study approach. However, earnings horizon can be es...
• Assessment in the era of competency-based surgical education AI翻译
  作者：Mitchell, Erica L.
  作者单位：University of Tennessee System; University of Tennessee Health Science Center
  摘要：Competency-based medical education (CBME) has emerged as a transformative approach to medical and surgical training. Competency-based assessments (CBAs) are assessments associated with a CBME curricula, and drive CBME curricula administration, implementation, and development. This review article provides an overview of CBME, the educational theory behind its underlying principles, and evolving implementation strategies in the United States. The key foundational concepts related to assessment i...
• The Use of Simulation in Vascular Surgery Education: Current State and Future Directions AI翻译
  作者：Fereydooni, Arash; Sgroi, Michael David
  作者单位：Stanford Medicine; Stanford University
  摘要：Simulation-based training (SBT) has become essential in vascular surgery education, providing a risk-free environment for skill development. This scoping review evaluates the current state of vascular surgery simulation, highlighting validated models, educational impact, and areas for improvement. A systematic literature search was conducted in PubMed, Embase, and Scopus, following PRISMA-ScR guidelines. Studies assessing validated simulation models for open and endovascular procedures, vascul...
• Teaching health disparities in vascular surgery training programs AI翻译
  作者：Carter, Taylor; Weaver, M. Libby
  作者单位：University of North Carolina Chapel Hill; University of North Carolina School of Medicine; University of North Carolina; University of North Carolina Chapel Hill
• Diversity, equity, and inclusivity in vascular surgical education AI翻译
  作者：Dorsey, Chelsea; Gordon, Ashley; Hashmi, Maryam; Ogunnowo, Simi; Pascarella, Luigi; Sutton, Gabrielle; Afifi, Rana
  作者单位：University of Chicago; University of Chicago; Montefiore Medical Center; Yeshiva University; Albert Einstein College of Medicine; University of North Carolina; University of North Carolina Chapel Hill; University of North Carolina School of Medicine
  摘要：The decline in diversity in medical education, following the Supreme Court's 2023 ruling against race-based affirmative action, exacerbates existing health disparities. With decreasing enrollment of underrepresented groups in medical schools, residency attrition, and gaps in diversity, equity and inclusion (DEI) standards, urgent efforts are needed to address systemic inequities in medical training and patient care. Vascular surgery has made important progress in increasing diversity within it...
• Introduction to Contemporary Issues in Vascular Surgery Education AI翻译
  作者：Editors, Guest; Weaver, M. Libby; Smith, Brigitte K.
  作者单位：Utah System of Higher Education; University of Utah; University of Wisconsin Madison; University of Wisconsin System; University of Wisconsin Madison
• Fundamentals of vascular surgery: A plan for the uniform instruction and assessment of basic skills in vascular surgery AI翻译
  作者：Tanamal, Priscilla; Sheahan, Claudie; Sheahan, Malachi
  作者单位：Louisiana State University System; Louisiana State University Health Sciences Center New Orleans; Louisiana State University System; Louisiana State University Health Sciences Center New Orleans
  摘要：Training surgeons poses many unique challenges. In addition to the clinical acumen that must be learned, a minimum threshold of technical competency is a requisite for independent practice. The trends of endovascular interventions and open surgical procedures add another layer of complexity to vascular surgery training. Simulation can provide a solution for both technical skills training and evaluating proficiency. The Education Committee of the Association of Program Directors of Vascular Sur...
• Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency AI翻译
  作者：Diller, Markus; Ossietzky, Johannes Lorenz Carl von; Schneider, Georg; Sureth-Sloane, Caren
  作者单位：University of Passau; Carl von Ossietzky Universitat Oldenburg; University of Graz; University of Paderborn; Vienna University of Economics & Business
  摘要：This study investigates the impact of the harmonization of tax transfer pricing across jurisdictions on multinational companies' reporting and tax authorities' auditing strategies. Applying a game-theoretical approach, we assess how enhancing standards consistency and global tax transparency influences tax avoidance and double taxation, producer and consumer surplus, and countries' tax revenue. Although increasing transparency is generally perceived to discourage tax avoidance, we show that th...