Results 181 to 190 of about 850,191 (349)

In Search of a Plan B: Like‐Minded Internationalism and the Future of Global Development

open access: yesGlobal Policy, EarlyView.
ABSTRACT The international landscape in mid‐2025 is characterized by a retreat from liberal institutionalism, exemplified by the United States' withdrawal from the Sustainable Development Goals and its adoption of transactional, power‐based international relations, as well as its potential withdrawal from some multilateral bodies. In this context, this
Len Ishmael   +2 more
wiley   +1 more source

Big 4 offshore: Transparency arbitrage across legal and geographical boundaries

open access: yesContemporary Accounting Research, EarlyView.
Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm   +2 more
wiley   +1 more source

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

Using Environmental DNA Sampling for Simultaneous Detection of Hosts and Their Pathogens: A Case Study With the Critically Endangered Frog Genus Atelopus

open access: yesAnimal Conservation, EarlyView.
Environmental DNA is a powerful tool for simultaneous detection of rare species and their pathogens. We confirmed the presence of Atelopus at multiple sampling locations and found that the concentration of the amphibian pathogen Bd in eDNA samples was correlated with stream characteristics and the pathogen load of the amphibian community.
Jamie Voyles   +6 more
wiley   +1 more source

Economic valuation of forests and nature : a support tool for effective decision making [PDF]

open access: yes
Included are several case studies, like: The Leuser ecosystem, Sumatra; The Borivili National Park, India; Tropical rain forests, Costa Rica; Mangrove forests, Philippines.
Boo, H., de, Lette, H.
core   +2 more sources

Climate Change‐Induced Distribution Shifts of Keratin‐Feeding Beetle Omorgus (Omorgus) suberosus: Implications for Olive Ridley Sea Turtle Lepidochelys olivacea Conservation

open access: yesAnimal Conservation, EarlyView.
Our study projects significant climate change‐induced distribution shifts of a keratin‐feeding beetle Omorgus suberosus, with expansions into higher latitudes in Europe and North America and notable habitat losses in tropical regions by 2100. Ecological niche models predict a global habitat reduction of 9.5% under SSP2–4.5 and 20.8% under SSP5–8.5 ...
Janderson Batista Rodrigues Alencar   +4 more
wiley   +1 more source

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