Results 41 to 50 of about 4,783,820 (288)

The Estimation and Power of Alternative Discretionary Accruals Models [PDF]

, 2023
Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power of the information content for the models remains unexplored based on samples of ...
Akande, Joseph Oluwafeni, Adekunle, Ahmed Oluwatobi, Ahmed Oluwatobi Adekunle, Gbadeho, Adedeji Daniel, Adedeji Daniel Gbadebo, Joseph Oluwafemi Akande   +5 more
core   +1 more source

A Multidirectional Textile Interface for Remote Control Using Dynamic Area‐Based Capacitance Modulation

Advanced Robotics Research, EarlyView.
Here, we present a textile, wearable capacitive interface enabling multidirectional remote control by dynamically modulating electrode overlap and spacing via a freely gliding upper electrode. A forearm‐mounted prototype drives robotic and media tasks with 12–15 ms latency, maintains < 0.8% drift after 500 cycles, and remains stably functional at 90 ...
Cagatay Gumus, Fulya Yenilmez, Kadir Ozlem, Hakan Kestir, Eren Tasdemir, Berkant Bakisli, Gökhan Ince, Ozgur Atalay, Asli Tuncay Atalay   +8 more
wiley   +1 more source

Extreme Weather Events and Consumer Food Responses

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates consumer food responses to Hurricanes Helene and Milton, which affected a swath of the Southeastern U.S. in 2024. Using representative consumer survey data from six affected states, we analyze 10 distinct food responses classified into ex ante and ex post responses, and examine their associations with food insufficiency
Ahmad Zia Wahdat, Joseph Balagtas
wiley   +1 more source

Food Prices and Inflation Expectations in New Zealand

Agribusiness, EarlyView.
ABSTRACT Food prices are conspicuous, and spending on food constitutes a considerable share of household expenditure. In this study, we use partially identified Bayesian structural vector autoregression models to analyze the effects of food price shocks on core inflation and 1‐ and 5‐year inflation expectations in New Zealand.
Puneet Vatsa, Gabriel Pino, Alex Acheampong   +2 more
wiley   +1 more source

Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets

Agribusiness, EarlyView.
ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez, Olga Isengildina Massa, Michael Liam Smith, Nicole Olynk Widmar   +3 more
wiley   +1 more source

The Interoperability Challenge in DFT Workflows Across Implementations

Advanced Intelligent Discovery, EarlyView.
Interoperability and cross‐validation remain major challenges in the computational materials science. In this work, we introduce a common input/output standard that enables internal translation across multiple workflow managers—AiiDA, PerQueue, Pipeline Pilot, and SimStack—while producing results in a unified schema.
Simon K. Steensen, Tushar Singh Thakur, Manuel Dillenz, Johan M. Carlsson, Celso R. C. Rêgo, Eibar Flores, Hamidreza Hajiyani, Felix Hanke, Juan María García Lastra, Wolfgang Wenzel, Nicola Marzari, Tejs Vegge, Giovanni Pizzi, Ivano E. Castelli   +13 more
wiley   +1 more source

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

AI &Innovation, EarlyView.
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

The psychosocial toll of Dublin III on asylum seekers in the Netherlands

American Journal of Community Psychology, EarlyView.
Abstract The Dublin III Regulation determines which EU Member State is responsible for examining asylum claims, but its implementation carries significant consequences for those subjected to it. This study examines how Dublin III, as implemented in the Netherlands, affects asylum seekers' psychosocial wellbeing using Silove′s Adaptation and Development
Imen El Amouri
wiley   +1 more source

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE CONSTITUTIONAL AND LEGAL REGIME OF GOVERNMENT EMERGENCY ORDINANCES AND THEIR RELATIONSHIP WITH GOOD GOVERNANCE AND DISCRETIONARY POWER [PDF]

Challenges of the Knowledge Society, 2022
In a state governed by the rule of law in which democratic principles recognized, enshrined by the Constitution, are the basis for the organization and functioning of the public authorities and institutions in that state, the principle of separation and ...
Oana ŞARAMET
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