Results 141 to 150 of about 1,830 (182)

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall   +2 more
wiley   +1 more source

Revisiting the Political Economy of Agriculture in 21st Century Food Systems

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT In 1932, Joseph Duncan argued in the Journal of Agricultural Economics that agricultural economists should engage more explicitly with politics. Nearly a century later, the political economy of food and agriculture has expanded in both scope and complexity.
Danielle Resnick, Johan Swinnen
wiley   +1 more source

Efficient Masked Autoencoder for Birdsong Representation with Applications on Wild Bird Species Classification

open access: yesIntegrative Zoology, EarlyView.
Research on mosquito feeding preferences and the malaria parasites they transmit is essential for understanding the interactions between hosts, vectors, and parasites. In this study, vertebrate hosts were identified in 72 mosquitoes. Most blood meals (58.7%) came from birds, representing 25 species, while 40.0% came from mammals (13 species), and 1.3 ...
Qin Zhang   +8 more
wiley   +1 more source

A multi-strategy framework for enhancing Harris hawks optimization for global optimization problems. [PDF]

open access: yesSci Rep
Al-Adwan S   +6 more
europepmc   +1 more source

Western Balkans as the Frontline of Russian Hybrid Warfare

open access: yesGlobal Policy, EarlyView.
ABSTRACT Hybrid warfare (HW) scholarship acknowledges the phenomenon's contextual and temporal specificity, yet its dominant conceptual framing has generated a literature largely centred on identifying and categorising hybrid activities. This focus has left the contextual vulnerabilities that enable hybrid threats (HTs) and shape an adversary's ...
Vesna Bojicic‐Dzelilovic
wiley   +1 more source

The Scammers' Psychological Warfare: A Call to Arms. [PDF]

open access: yesPsychol Sci Public Interest
Hanoch Y   +4 more
europepmc   +1 more source

Cautionary Tales for Science‐Based Policy in Deep‐Sea Mining Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines how low‐certainty scientific claims permeate high‐stakes policy debates before rigorous validation. Using deep‐sea mining governance as a focal domain, the study traces high‐visibility narratives, including the “dark oxygen” hypothesis, radioactive risks of polymetallic nodules, projected impacts of sediment plume ...
Lucía Villar‐Muñoz
wiley   +1 more source

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