Results 151 to 160 of about 8,200 (255)

Farmers’ Protests and Climate Change: An Analysis of Irish Dairy Farms Manifestations d’agriculteurs et changement climatique : Une analyse des exploitations laitières irlandaises Bauernproteste und Klimawandel: Eine Analyse irischer Milchviehbetriebe

open access: yesEuroChoices, EarlyView.
Summary In 2023 and 2024, farmers across Europe, including in Ireland, staged protests. Low farm incomes and increasingly stringent environmental and climate policies were frequently cited as key drivers. By accounting for almost 38 per cent of national greenhouse gas emissions, the agricultural sector is the largest contributor in Ireland to climate ...
Hendrik Hildebrandt, Doris Läpple
wiley   +1 more source

High‐Altitude Adaptation of Frogs (Case Study: Nanorana parkeri): From Physiological Phenotypes to AltitudeOmics

open access: yesIntegrative Zoology, EarlyView.
High altitudes are challenging for the animals that inhabit these environments. The Xizang plateau frog (Nanorana parkeri) survives in high‐altitude environments through a synergistic strategy of metabolic remodeling and protein expression adjustment to optimize energy efficiency and enhance cellular protection.
Xuejing Zhang   +6 more
wiley   +1 more source

Fontbuffer Management on Japanese Multi Font Document

open access: yesFontbuffer Management on Japanese Multi Font Document
ウィンドウシステム上にフォントイメージを表示する場合にはサイズや書体の異なるフォントを同時に表示することが必要になる。この場合、フォントサイズやタイプフェースの情報を効率的に扱う方法やサイズの違うフォントイメージの扱いをどうするのかという問題が生じる、本論文ではウィンドウシステム上にマルチフォントを出力するためにフォントバッファに要求される用件を整理し、LRUバッファの設計方針について議論を行っている。
openaire  

Demand Estimation with Text and Image Data

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT We propose a demand estimation approach that leverages unstructured data to infer substitution patterns. Using pre‐trained deep learning models, we extract embeddings from product images and textual descriptions and incorporate them into a mixed logit demand model.
Giovanni Compiani   +2 more
wiley   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

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