Results 11 to 20 of about 64 (64)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin   +3 more
wiley   +1 more source

Benign by design: A paradigm shift in cosmetic ingredient development

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Benign by design strategies enable the creation of biodegradable cosmetic ingredients, reducing environmental persistence while maintaining the intended biological activity. This work compiles design rules and tools to guide the development of more sustainable molecules for the cosmetics industry.
Sandra Mota   +3 more
wiley   +1 more source

A physiologically relevant in vitro screening model for predictive assessment of foundation colour shift

open access: yesInternational Journal of Cosmetic Science, EarlyView.
A novel airbrush‐based in vitro sebum secretion model enables predictive assessment of foundation colour shift. Artificial sebum was applied at a physiologically relevant amount and 3 h post‐foundation application. Our results showed strong alignment with consumer perception and revealed the dominance of drying‐phase dynamics in foundation colour shift.
Yiwen Li   +10 more
wiley   +1 more source

Bridging the gap between consumer perception and objective measurements: A novel multiview image analysis methodology for quantifying hair volume on a human head (curl type I to III)

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Quantifying 3D hair volume on a human head remains highly subjective. We present a robust automated image analysis methodology based on comprehensive consumer perception. This approach translates multidimensional attributes into objective measurements, highly predictive of sensory and consumer evaluations. We now have a rigorous and accurate metric for
Margalith Harrar   +6 more
wiley   +1 more source

Discours de la honte et de l'entre‐deux linguistique et culturel chez les écrivains « transfuges » Annie Ernaux, Nicolas Mathieu et Lori Saint‐Martin

open access: yesOrbis Litterarum, EarlyView.
Résumé En s'appuyant sur la théorie bourdieusienne, le présent article se donne pour objectif d'analyser comment le « transfuge de classe » devient un élément incontournable et un moyen primordial d'ascension sociale dans La Place (1983) d'Annie Ernaux, Connemara (2022) de Nicolas Mathieu et Pour qui je me prends (2020) de Lori Saint‐Martin. L'étude de
Anna Ledwina   +2 more
wiley   +1 more source

A review of skin microbiome and new challenges to cosmetic microbiome‐friendly formulations

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 4, Page 780-797, August 2026.
Microbiome‐friendly concepts offer new perspectives for a healthy relationship between cosmetic use and the skin microbiome, especially the interaction of non‐biotic cosmetic ingredients with the skin, requiring further studies to clarify the dynamics between the skin microbiome and different classes of cosmetic ingredients.
Yasmin Rosa Santos   +3 more
wiley   +1 more source

SOUPE: An R package to test and optimise the phylogenetic and ecological representativeness of a taxonomic sample

open access: yesMethods in Ecology and Evolution, Volume 17, Issue 7, Page 2009-2017, July 2026.
Abstract In the field of evolutionary biology, the selection of a phylogenetically representative sample is a crucial step to have a complete and accurate understanding of the studied group and the evolution of its traits. However, this step is often overlooked, and there is currently no objective way to assess the relevance of a sample for a given ...
Nyniane Steinkampf‐‐Pellecuer   +2 more
wiley   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar   +3 more
wiley   +1 more source

Perceived challenges and determinants of farmers' intentions to adopt digital tools and services: Insights from Ghana

open access: yesCanadian Geographies / Géographies canadiennes, Volume 70, Issue 3, Autumn / automne 2026.
Abstract Digitalization is increasingly promoted as a pathway for transforming smallholder agriculture in sub‐Saharan Africa; however, the adoption of digital farming tools and advisory services remains uneven. Drawing on cross‐sectional survey data from 1,565 smallholder farmers in Northern Ghana, this study examined the factors influencing farmers ...
Desmond Ofori Oklikah   +2 more
wiley   +1 more source

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