Results 131 to 140 of about 141,061 (325)

Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence [PDF]

open access: yes
The adequacy of household saving for retirement has become a policy issue all around the world. The UK and US have been in the vanguard of those countries that have tried to encourage retirement saving by providing tax-favoured treatment for particular ...
James Banks   +2 more
core  

Brokering Peace: Emerging Middle Powers, Agency and Mediation

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the role of mediation in emerging middle power conduct in an increasingly fragmented world. It asks why and how emerging middle powers seek mediator roles in international conflicts, focusing on Turkey and Indonesia's responses to the Russia–Ukraine war.
Buğra Süsler, Chris Alden
wiley   +1 more source

Large Igneous Province Record Through Time and Implications for Secular Environmental Changes and Geological Time‐Scale Boundaries

open access: yesGeophysical Monograph Series, Page 1-26., 2021

Exploring the links between Large Igneous Provinces and dramatic environmental impact

An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Richard E. Ernst   +8 more
wiley  

+1 more source

Space physics analysis network node directory (The Yellow Pages): Fourth edition [PDF]

open access: yes
The Space Physics Analysis Network (SPAN) is a component of the global DECnet Internet, which has over 17,000 host computers. The growth of SPAN from its implementation in 1981 to its present size of well over 2,500 registered SPAN host computers, has ...
Green, James L.   +3 more
core   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Space Flyer Unit (SFU) [PDF]

open access: yes
The DSN (Deep Space Network) mission support requirements for the Space Flyer Unit (SFU) are summarized. The SFU is an unmanned, reusable, and retrievable free-flying platform for multipurpose use.
Kuriki, K., Ninomiya, T.
core   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

State of the spread of the exotic parasitoid wasp Leptopilina japonica tracking the route of its invasive host fly Drosophila suzukii in France

open access: yesAgricultural and Forest Entomology, EarlyView.
To document the current distribution of Leptopilina japonica in France and compare its genetic background, we collected wild fleshy‐fruited plants and cultivated cherries from 11 sites across different regions. The fruits were collected from the canopy. We calculated the percentage of emerging individuals of L.
Ionela‐Madalina Viciriuc   +13 more
wiley   +1 more source

Evaluating large‐scale government investments in fertilizer adoption: The Ethiopian experience

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We evaluate the impact of a large Government of Ethiopia intervention to raise fertilizer supply by establishing five fertilizer blending facilities supplying fertilizers tailored to local soil nutrient profiles. We rely on the phased geographic rollout of blending facility establishment to identify the causal effect on fertilizer use ...
Thomas Assefa   +2 more
wiley   +1 more source

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