Results 31 to 40 of about 973,432 (304)

Low Latency Global Carbon Budget Reveals Late 2024 Carbon Losses and Contrasting Early 2025 Land Sink Recovery Signals

Advanced Science, EarlyView.
Low latency carbon budget estimates for July 2024–June 2025 combine atmospheric CO2 growth rates, fossil emissions, ocean uptake, DGVM land fluxes, and OCO‐2 inversions. The budget shows that late‐2024 land carbon losses dominate the annual anomaly, while early‐2025 recovery differs between bottom‐up models and top‐down inversions, especially in ...
Piyu Ke, Philippe Ciais, Yitong Yao, Stephen Sitch, Wei Li, Xiaomeng Du, Xiaofan Gui, Ben Poulter, Thomas Colligan, Auke M. van der Woude, Joram Hooghiem, Wouter Peters, Zhu Liu, Zhu Deng, Zhe Jin, Xiangjun Tian, Yilong Wang, Junjie Liu, Sudhanshu Pandey, Chris O'Dell, Jiang Bian, John Miller, Xin Lan, Jefferson Goncalves De Souza, Michael O'Sullivan, Pierre Friedlingstein, Julien Alléon, Yi Xi, Daniel S. Goll, Lei Zhu, Guido R. van der Werf, Shilong Piao, Frédéric Chevallier   +32 more
wiley   +1 more source

Théorie comptable de la monnaie et de la finance

Revue de la Régulation, 2022
This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
doaj   +1 more source

Transition from double – entry bookkeeping to triple – entry bookkeeping: Momentum accounting [PDF]

, 2020
Çift taraflı kayıt yöntemi, bir muhasebe kayıt sistemi olarak ilk olarak Luca Pacioli tarafından açıklanmış ve bütün dünyada kabul görmüştür. Bilindiği üzere bir önerme, kuram ya da teori yanlışlanabilir ise bilimseldir.
Yücenurşen, Mehmet
core   +1 more source

Autonomous X‐Ray Fluorescence Mapping for Nanoscale Chemical Speciation of Fine Particulate Matter

Advanced Intelligent Discovery, EarlyView.
We present X‐AutoMap, an autonomous X‐ray fluorescence mapping framework that integrates real‐time analysis with rule‐based computer vision to selectively target chemically relevant regions. By avoiding background‐dominated areas, the method reduces acquisition time by fourfold while enabling accurate particle‐level speciation.
Carlos Deleon, Dmitri Gavrilov, Peggy O’Day, Ajith Pattammattel   +3 more
wiley   +1 more source

Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation

Advanced Intelligent Systems, EarlyView.
Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian, Lin Pang, Jixin Hou, Xiao Sun, James Jaraczewski, Xianyan Chen, Kenan Song, Xiaoming Zhai, Tianming Liu, Keke Tang, Xianqiao Wang   +10 more
wiley   +1 more source

Ancient notching or tokening as bookkeeping – Evidence from wood slips in China during 217–210 BCE

China Journal of Accounting Research
We examine Qin Dynasty (221 to 207 BCE) wood bookkeeping slips from 217 to 210 BCE unearthed in Hunan province, China. While purely written slips were unearthed before, these slips are unique in that they contain written records of details of ...
Min Chen, Li Huang, Oliver Zhen Li, Chunlong Zhang   +3 more
doaj   +1 more source

Implementing forestry bookkeeping and cost accounting – 20 years of field research on the profitability of forestry in Austria

Silva Fennica, 1991
The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today.
Penttinen, Markku
doaj   +1 more source

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

AI &Innovation, EarlyView.
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley   +1 more source

Policy uncertainty shocks and farm investments in Europe: Evidence from a newspaper‐based index

American Journal of Agricultural Economics, EarlyView.
Abstract In order to quantify the impact of agricultural policy uncertainty on European farmers' investment behavior, we construct a newspaper‐based monthly index of European agricultural policy uncertainty from 2013 to 2023. We use 327,224 newspaper articles to assess and compare the trends in policy uncertainty across five top agricultural producers ...
Viviana Garcia, Scott M. Swinton, Robert Finger   +2 more
wiley   +1 more source

On the Trail of Creativity: Dimensionality of Divergent Thinking and Its Relation With Cognitive Abilities, Personality, and Insight

European Journal of Personality, EarlyView., 2020
Abstract Divergent thinking (DT) is an important constituent of creativity that captures aspects of fluency and originality. The literature lacks multivariate studies that report relationships between DT and its aspects with relevant covariates, such as cognitive abilities, personality traits (e.g. openness), and insight. In two multivariate studies (N 
S. Weiss, D. Steger, Y. Kaur, A. Hildebrandt, U. Schroeders, O. Wilhelm, Christian Kandler   +6 more
wiley   +1 more source