Results 261 to 270 of about 459,830 (368)

Climate Moralities Offset: A Case of Formative Voluntary Carbon Markets

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT This article contributes to sociological scholarship on climate change by examining the development of the voluntary carbon offset market in Finland. While intended to address the collective challenge of climate change, voluntary carbon offsetting has faced criticism for commodifying emissions and shifting responsibility to specific actors ...
Tomi Lehtimäki   +4 more
wiley   +1 more source

Left and Right as a Narrative of the Global

open access: yesGlobal Policy, EarlyView.
ABSTRACT The left–right narrative is the most universal macro‐story to make sense of global politics. Although the political opposition between the left and the right originated in the West, it has now spread to all continents. Nation‐states remain the primary locus of the politics of left and right, but the distinction has become a global divide that ...
Alain Noël, Jean‐Philippe Thérien
wiley   +1 more source

Microperimetry and Multifocal Electroretinogram in a Patient With Unilateral Retinal Pigment Epithelium Dysgenesis (URPED). [PDF]

open access: yesCase Rep Ophthalmol Med
Ribeiro BL   +7 more
europepmc   +1 more source

The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis

open access: yesContemporary Accounting Research, EarlyView.
Abstract This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human‐like text comprehension—to demonstrate that goodwill‐related KAMs are predictive of firms' future impairments.
Stephan Küster   +2 more
wiley   +1 more source

Accounting Professionalism: Serving the Public Interest Means First Knowing What Societies Value

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper calls for including liberal arts study in undergraduate accounting degrees. Although the idea is not new, unlike previous calls – which use normative‐based arguments to link liberal arts study with the development of students' critical thinking, problem‐solving, and analytical skills – the present study views the inclusion of ...
Ralph W. Adler
wiley   +1 more source

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