Results 111 to 120 of about 274 (211)
Guardians Under Siege: Civil Society Access and Reform of the UN Human Rights Council
Global Policy, EarlyView.ABSTRACT This article examines how restrictions on civil society participation at the United Nations Human Rights Council (UNHRC) undermine the institution's effectiveness. Through stakeholder interviews and analysis of recent developments, we show that civil society engagement does not merely fulfil a democratic aspiration, but it is an operational ...
Inés M. Pousadela, Samuel King
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
The Ideology of Sovereign Money: How Bitcoin Harms Politics
Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li +3 more
wiley +1 more source
Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)
Abacus, EarlyView.An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
The Building That Teaches: Exploring Augmented Reality Affordances in Academic Incubators
Journal of Interior Design, EarlyView., 2022 ABSTRACT Efforts to enhance the experience of interior environments have led to experimentation with augmented reality (AR) technology to encourage users to participate in the built space using their mobile devices. To investigate the role of AR technologies in interior design experiences, we highlight the interdisciplinary design of a mobile AR ...
Leah Scolere, Laura Malinin
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Extension services are designed to facilitate the flow of information from researchers to farmers. However, information failures continue to impede the diffusion of soil‐improving and water conservation technologies in Sub‐Saharan African countries. We use a randomized controlled trial (RCT) to examine the impact of an extension‐based campaign
Esther Gloria Mbabazi +3 more
wiley +1 more source
Terendak Military Cemetery: Bodies, Burials, and ‘Operation Bring Them Home'
Australian Journal of Politics &History, EarlyView.Terendak Military Cemetery occupies an unusual position in the history of Australian war cemeteries. Initially established to service the needs of the community at Terendak Garrison—the operational base for Commonwealth forces in Malaya during the early years of the Cold War—it became the official overseas burial site of Australian dead during the ...
Hannah Swaine, Kate Ariotti
wiley +1 more source
Designing multi‐site studies for external validity: Site selection via synthetic purposive sampling
American Journal of Political Science, EarlyView.Abstract Multi‐site/context studies have become popular strategies to address the most common and challenging external validity concerns about contexts. Under such studies, scholars conduct causal studies in each site and evaluate whether findings generalize across sites. Despite the potential, there has been little guidance on the fundamental research
Naoki Egami, Diana Da In Lee
wiley +1 more source