Results 151 to 160 of about 345,655 (307)

Symbolism and Substance: How Geopolitics, Organisational Design, and Continental Coherence Shape Africa's Multilateral Reform Aspirations

Global Policy, EarlyView.
ABSTRACT What factors shape African agency in global multilateral reform processes? Rather than a supposed pawn of geopolitical competition, Africa's proactive diplomacy for multilateral reforms is garnering increasing interest. Yet we know surprisingly little about variation in the pursuit of African agency by the African Union (AU) and African Groups
Ueli Staeger
wiley   +1 more source

Manual of selective fishing gears and review of industry-led selective fishing gear development

Manual of selective fishing gears and review of industry-led selective fishing gear ...
openaire   +1 more source

Risk Scenarios for European Rearmament

Global Policy, EarlyView.
ABSTRACT Since Russia's invasion of Ukraine in 2022, the European Union has launched a flurry of initiatives to ramp up European defence spending. Efforts to bolster European defence have further intensified in response to the United States' increasingly hostile stance towards its erstwhile European allies.
Mette Eilstrup‐Sangiovanni
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Plastic Gearing, Selection and Application [PDF]

Journal of Engineering for Industry, 1988
openaire   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Beyond the Populist Moment: Nationalism and the Democratic Chain of Conflict

Constellations, EarlyView.
Michaelangelo Anastasiou
wiley   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

MODERNIZATION OF STATIONARY FISHING GEAR AS A FACTOR IN INCREASING THE EFFICIENCY OF FISHING IN THE SHALLOW WATERS OF THE NORTH CASPIAN

Юг России: экология, развитие, 2014
In the last 15-20 years of the twentieth century in the Volga-Caspian region, the fishing has changed dramatically fishing conditions that have led to considerable changes of the fisheries in this region.
N. V. Pryamuhina, A. F. Sokolskii, G. M. Abdurakhmanov   +2 more
doaj  

Philosophical Anthropology, Radical Subjectivity, and Aesthetic Education: The Psychology of the Drives in Marcuse, Freud, and Schiller

Constellations, EarlyView.
Scott M. Peyton
wiley   +1 more source