Results 31 to 40 of about 292,754 (220)

Tracing holotype trajectories: Mapping the movement of the most valuable herbarium specimens

open access: yesPLANTS, PEOPLE, PLANET, EarlyView.
Global efforts to protect biodiversity depend on fair access to key plant specimens. This study examines the distribution of 119,361 holotypes—unique herbarium specimens used to formally describe new plant species. By linking collection and storage data, we found that holotypes are increasingly held closer to their places of origin, particularly in ...
Dominik Tomaszewski   +2 more
wiley   +1 more source

Contribuições da CONSOCIAL em projetos de cidade digital estratégica

open access: yesInforme Gepec, 2015
Este estudo objetiva identificar prioridades sociais nas propostas da Conferência Nacional sobre Transparência e Controle Social (CONSOCIAL), relacionadas ao controle das contas públicas, para fins de subsidiar o planejamento da cidade digital ...
Luciane Maria Gonçalves Franco   +3 more
doaj   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Da vigilância dos corpos ao eclipse da subjetividade

open access: yesMatrizes, 2014
Argumenta-se que o livro em foco representa avanço nos estudos sobre vigilânciaatravés dos meios de comunicação, na medida em que, malgrado a fixação na categoria,relata pesquisa e conduz seu raciocínio de modo que revela sua eventual superação porparte
Francisco Rüdiger
doaj   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner   +2 more
wiley   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng   +3 more
wiley   +1 more source

Algoritmos como dispositivos produtores de subjetividades

open access: yesInformação em Pauta, 2020
Caminho com Michel Foucault e Gilles Deleuze para expor compreensão, através deste ensaio, sobre o dispositivo – noção aberta pelo primeiro e que o segundo trabalha em sequência – para chegar à sociedade de controle e como isso se orienta a partir de ...
Jackson Medeiros
doaj   +1 more source

The hidden science of haptics: A pedagogical review of tactile evaluation in cosmetics

open access: yesInternational Journal of Cosmetic Science, EarlyView.
This review explores the physiological basis of tactile perception and critically examines classical and emerging sensory methods used in cosmetics, advocating for broader methodological integration and recognition of sensory analysis in the field. Abstract Sensory analysis is a cornerstone of cosmetic development, yet remains underrepresented in peer ...
Morgane Postec   +2 more
wiley   +1 more source

INTELLIGENTE TRANSPORT SYSTEMEN ITS EN VERKEERSVEILIGHEID [PDF]

open access: yes, 2008
This report discusses Intelligent Transport Systems (ITS). This generic term is used for a broad range of information-, control- and electronic technology that can be integrated in the road infrastructure and the vehicles themselves, saving lives, time ...
De Mol, Johan   +3 more
core  

Friction and vibration generated during sliding over bare skin correlate with perceived smoothness and moistness

open access: yesInternational Journal of Cosmetic Science, EarlyView.
A tactile sensor with a probe replicating a fingerprint quantified skin texture by measuring vibration and friction. Regression analysis linked smoothness and moistness perceptions with high‐frequency vibration amplitude and friction. These findings support the objective assessment of skin texture, enhancing product evaluation consistency and bridging ...
Naoki Saito   +4 more
wiley   +1 more source

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