Results 141 to 150 of about 3,856 (262)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Change in migrants’ political attitudes: Acculturation and cosmopolitanization

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This paper investigates change in international migrants’ political attitudes. It theorizes a novel attitudinal typology distinguishing polity‐specific attitudes influenced by national contexts and transnational attitudes forged by migratory experience. It applies the typology to four dimensions of political competition in contemporary Europe:
Eva Krejcova   +2 more
wiley   +1 more source

Gravitational form factors of the Higgs boson. [PDF]

open access: yesEur Phys J C Part Fields
Beißner P   +3 more
europepmc   +1 more source

Holocene shoreline displacement and the impact of the Storegga tsunami on Hinnøya, northern Norway

open access: yesBoreas, EarlyView.
The Holocene relative sea‐level (RSL) history of Norway's largest island, Hinnøya, has been investigated in detail, using sediment records from 25 isolation basins. The sediments were analysed for macrofossil and phytoplankton content, which served as the basis for identifying marine–lacustrine transitions, that is isolation contacts. Terrestrial plant
Anders Romundset   +5 more
wiley   +1 more source

Lodge moraines: a common yet underreported end‐moraine type—a review

open access: yesBoreas, EarlyView.
Lodge moraines are a distinct genetic type of end moraine formed by submarginal accretion of subglacial till; they are some of the largest end moraines in the world. Although underreported in the literature, they are of equal importance to push, dump and hummocky end moraines. End moraines are formed at glacier ice margins and show the extent of former
Mark D. Johnson   +11 more
wiley   +1 more source

Dynamic Wave Trains: A Procedural Approach to Spatially Varying Ocean Synthesis

open access: yesComputer Graphics Forum, EarlyView.
In this paper, we present a high performance procedural model capable of synthesizing and rendering a virtually infinite ocean. Our method exhibits spatial variations as the orientations, speed and choppiness of the waves is parametrized for each frequencies and each point in space. The provided visual abstract exhibits a sunset rendering of a large 40 
Romain Fournier   +4 more
wiley   +1 more source

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