Results 81 to 90 of about 2,877 (217)

The Power of Unity: Collective Action and Smallholder Agricultural Performance in West Africa

Agribusiness, EarlyView.
ABSTRACT We analyze the impact of collective action through farmer‐based organizations (FBOs) on smallholders' farm performance and income inequality in Ghana, Benin, The Gambia, and Mali. We find that FBO membership increases cereal yield in Ghana and The Gambia, legume yield in Mali, ruminant numbers in Benin and The Gambia, and total farm income in ...
Emmanuel Donkor, Bright Owusu Asante, David Boansi, Victor Owusu   +3 more
wiley   +1 more source

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

مطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

Animal‐Based Brands Taking the Plant‐Based Opportunity: A Tasting Experiment Exploring Consumer Acceptance of Plant‐Based Brand Extensions

Agribusiness, EarlyView.
ABSTRACT This study investigates how consumer taste and brand equity perceptions shape the acceptance of plant‐based milk products. Using a blind/informed tasting experiment, we evaluated consumers' willingness to buy (WTB) and taste perception of a plant‐based milk alternative produced by a traditional dairy brand, compared with competing plant‐based ...
Federico Parmiggiani, Mirta Casati, Elena Castellari, Fosca Vezzulli, Veronica Vitali, Milena Lambri, Claudio Soregaroli   +6 more
wiley   +1 more source

PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100

Jurnal Akuntansi Aktual, 2019
Level of disclosure is a disclosure of the information provided as an attachment to the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain
Siti Aisyah, Rohmawati Kusumaningtias
doaj  

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

Agribusiness, EarlyView.
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci, Md Deluair Hossen, Andrew Muhammad, Seong‐Hoon Cho   +3 more
wiley   +1 more source

Contemporary Regional Disparities in Robotic‐Assisted Rectal Resection in Japan: A Nationwide Population‐Based Study Using the National Database Open Data

Annals of Gastroenterological Surgery, EarlyView.
Robotic‐assisted rectal resection in Japan increased markedly after national insurance reimbursement in 2018, with a concurrent decline in open surgery. Using NDB Open Data, we found substantial inter‐prefectural heterogeneity in surgical volume and robotic utilization that persisted after age and sex standardization (SCR). Urban–rural differences were
Ryo Ohta, Takeshi Yamada, Key Uehara, Hiromichi Sonoda, Akihisa Matsuda, Seiichi Shinji, Yasuyuki Yokoyama, Goro Takahashi, Nobuhiko Taniai, Hiroshi Yoshida   +9 more
wiley   +1 more source

Large‐Scale Machine Learning to Screen for Small‐Molecule Senolytics

Advanced Intelligent Discovery, EarlyView.
A consistent workflow underpins all experiments in this study. A dedicated model‐selection dataset first identifies optimal hyperparameters for each algorithm. Models are then trained and rigorously evaluated on independent sets of molecules using the senolytic ratio SR. Comprehensive hyperparameter exploration across SMILES representations, task types,
Alexis Dougha, Jesus Gil, Pedro J. Ballester   +2 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2011
This research investigates the relationship between income smoothing and cost of equity. This event study has been done using observations analysis.
A Badri, M-A Qahraman
doaj  

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source