Results 31 to 40 of about 79 (79)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Active-Passive Monitoring of Concrete under Uniaxial Pressure: Relating Acoustic Emission and Ultrasonic Velocity for Elastic Property Assessment

e-Journal of Nondestructive Testing
Concrete is the most commonly used building material in the world – therefore to ensure the durability, safety, and long-term serviceability of concrete structures, quantitative non-destructive monitoring and testing techniques are crucial. However, the
Anna Maria Skłodowska, Parisa Shokouhi, Ernst Niederleithinger   +2 more
doaj   +1 more source

Bayesian inference for dynamic Q matrices and attribute trajectories in hidden Markov diagnostic classification models

British Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Hidden Markov diagnostic classification models capture how students' cognitive attributes evolve over time. This paper introduces a Bayesian Markov chain Monte Carlo algorithm for diagnostic classification models that jointly estimates time‐varying Q matrices, latent attributes, item parameters, attribute class proportions and transition ...
Chen‐Wei Liu
wiley   +1 more source

The association between 24‐hr movement patterns and self‐harm incidence in adolescence

Journal of Child Psychology and Psychiatry, EarlyView.
Background Self‐harm is a pressing public health issue, particularly among adolescents. Physical activity is associated with reduced self‐harm among youths, but evidence is limited. Most studies rely on self‐reported measures and are primarily focused on moderate‐to‐vigorous physical activity (MVPA), often overlooking the role of light‐intensity ...
Siyi Huang, Jiameng Cui, Qida He, Shahmir H. Ali, Qi Wang, G. Neil Thomas, Linyan Li   +6 more
wiley   +1 more source

Driven by risk: Understanding reference‐dependent preferences using simulated auto racing

Journal of Risk and Insurance, EarlyView.
Abstract Using data from over 56,000 simulated auto races worldwide, we analyze risk‐taking at the margins, consistent with reference‐dependent preferences. We show that participants' risk‐taking changes when a desired intermittent outcome is presented, sometimes at the expense of a more favorable expected end state.
James Hilliard, Annette Hofmann, David Weber   +2 more
wiley   +1 more source

Guild‐Specific Frog Responses to Natural Habitat Structure Gradients in an Atlantic Forest Mosaic

Ecological Research, Volume 41, Issue 5, September 2026.
This study investigated how habitat structure gradients are associated with frog species richness and occupancy in a naturally heterogeneous Atlantic Forest mosaic. We found that frog richness and occupancy patterns varied among ecological guilds and were highest in sites associated with lower values of the habitat structure gradient, which also ...
Juliane Pereira‐Ribeiro, Atilla Colombo Ferreguetti, Helena Godoy Bergallo, Carlos Frederico Duarte Rocha   +3 more
wiley   +1 more source

SegPhase: development of arrival time picking models for Japan’s seismic network using the hierarchical vision transformer

Earth, Planets and Space
Seismic phase picking is a fundamental task in seismology that is crucial for event detection and earthquake cataloging; however, manual analysis is impractical given the scale of modern seismic networks. We present SegPhase, a novel seismic arrival time
Shinya Katoh, Yoshihisa Iio, Hiromichi Nagao, Hiroshi Katao, Masayo Sawada, Kazuhide Tomisaka   +5 more
doaj   +1 more source

Pharmacological activation of NO‐cGMP signalling attenuates metabolic dysfunction‐associated steatohepatitis

British Journal of Pharmacology, Volume 183, Issue 18, Page 5476-5495, September 2026.
Background and Purpose Metabolic dysfunction‐associated steatohepatitis (MASH) is linked to activation of hepatic stellate cells (HSCs) to α‐smooth muscle actin–positive myofibroblasts that produce collagen and proinflammatory cytokines. Quiescent HSCs express the NO‐cGMP signalling axis.
Krithika Rajeeth, Malte Roessing, Moritz Lehners, Lisa Dietz, Anja Schmitt, Stephan Hailfinger, Andreas Peter, Leticia Quintanilla‐Martinez, Irene Gonzalez‐Menendez, Ingmar Mederacke, German Ott, Peter Sandner, Matthias Schwab, Robert Feil, Susanne Feil   +14 more
wiley   +1 more source

Genetic Relationships Between Residual Gain and Economically Important Traits in Nellore Cattle

Journal of Animal Breeding and Genetics, Volume 143, Issue 5, Page 658-666, September 2026.
ABSTRACT Sustainable beef production requires identifying animals with superior feed efficiency to reduce environmental impact and production costs. This study aimed to estimate heritability and genetic correlations between residual gain (RG) and growth, reproductive, carcass and feed efficiency traits in Nellore cattle.
Miller Teodoro, Gabriel Gubiani, Letícia Pereira, Amanda Santos Gubiani, Angélica Simone Cravo Pereira, Roberto Sainz, Cláudio Ulhôa Magnabosco, Fernando Baldi   +7 more
wiley   +1 more source

Anti‐inflammatory agents in atherosclerosis—and a need for reform: Extraordinary claims require extraordinary evidence

Journal of Internal Medicine, Volume 300, Issue 3, Page 258-283, September 2026.
Abstract Since 1858, human atherosclerotic plaques have been shown to contain immune cells. But are these cells suitable therapeutic targets? Dozens of clinical trials of anti‐inflammatory agents other than colchicine have been performed in patients with clinically evident atherosclerosis.
Kevin Jon Williams
wiley   +1 more source