Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Propuesta de estrategia para la mejora de los procesos de enseñanza aprendizaje de las Ciencias Naturales, utilizando didácticamente los desechos sólidos, plástico y papel [PDF]
, 2017 Con el objetivo de realizar una estrategia metodológica para la mejora de los procesos de enseñanza aprendizaje de las Ciencias Naturales, utilizando didácticamente los desechos sólidos, en particular plástico y papel, con estudiantes de 9no grado B (3er
Rodríguez Roque, Iván Antonio +1 more
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Stable Isotope Analysis as a Tool to Prevent Illicit Wildlife Trade of Songbirds in Brazil
Animal Conservation, EarlyView.Feather isotopes provide clear differences between wild and captive songbirds in Brazil. Combining multiple isotopes improved classification accuracy and revealed individuals falsely declared as captive‐bred. These results demonstrate the potential of isotope analysis to detect wildlife laundering in the bird trade.
Luiza Brasileiro +4 more
wiley +1 more source
Software Radio para antenas inteligentes en comunicaciones personales multistandard [PDF]
, 1998 Peer ReviewedPostprint (published ...
Cabrera-Bean, Margarita +6 more
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Effects of parachute science on local research capacity 降落伞科学对当地研究能力的影响
Conservation Biology, EarlyView.Abstract Strengthening research capacity is essential to address the global biodiversity crisis. Yet, parachute science often undermines this goal, and its prevalence, costs, and benefits are unclear. We analyzed 13,502 publications on primate research that we extracted from Scopus (1960–2022) to evaluate the effects of parachute science on local ...
Li Yang +11 more
wiley +1 more source
A theory on political violence in hybrid regimes: insights from Colombia
Frontiers in Political ScienceIntroductionThis article presents a model of political competition in which political parties, through clientelism strategies, vie for control of legislative seats.
Andrés Cendales +2 more
doaj +1 more source
Effects of political identity activation and inaccurate metaperceptions on attitudes toward wolves
Conservation Biology, EarlyView.Abstract Polarization between groups can undermine durable conservation outcomes. Activating group identities (i.e., an individual's sense of self derived from membership in a group) can exacerbate differences, especially when people hold inaccurate perceptions of their peers and rivals.
Alexander L. Metcalf, Justin W. Angle
wiley +1 more source
Diseño de Estrategias de Marketing Móvil para las PyMES de la Ciudad de Milagro
Ciencia UNEMI, 2014 The aim of this paper is to inform readers about strategies that allow small and large enterprises to develop, grow and improve their profitability, through direct communication with their customers.
Díaz Sánchez, María del Carmen +3 more
doaj
América Latina y su gran estrategia: entre la aquiescencia y la autonomía [PDF]
, 2013 Este ensayo introduce el tema de la gran estrategia y su lugar y práctica en América Latina. Esta cuestión, clave en la política internacional, ha sido y es fuente de intensas e interesantes controversias conceptuales, especialmente en el mundo académico
Russell, Roberto, Tokatlian, Juan G.
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