Results 231 to 240 of about 84,218 (304)

Rebuilding the Ladder? Contemporary Contests Over Industrial Policy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Does the greater embrace of industrial policy globally signal the emergence of a New Washington Consensus? We show that the multiplication of industrial policies, while consequential, signals neither normalisation nor consensus. Rather, industrial policy is increasingly the object of contestation over norms and practices of state ...
Ilias Alami, Jack Taggart, Tom Chodor
wiley   +1 more source

A Bibliometric Review of a Decade of Integrated Reporting Research*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai   +3 more
wiley   +1 more source

MaskSDM with Shapley values to improve flexibility, robustness and explainability in species distribution modelling

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Species distribution models (SDMs) play a vital role in biodiversity research, conservation planning and ecological niche modelling by predicting species distributions based on environmental conditions. The selection of predictors is crucial, strongly impacting both model accuracy and how well the predictions reflect ecological patterns.
Robin Zbinden   +5 more
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Global educational initiative for managing major depressive disorders in primary care: the MDD minds project. [PDF]

open access: yesFront Med (Lausanne)
Dowrick C   +12 more
europepmc   +1 more source

Do Training Programmes Improve Awareness of Sustainable Finance?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Many initiatives worldwide aim to improve financial knowledge through training programmes at different levels of education. In this context, it is worth highlighting that sustainable finance knowledge should receive attention in line with the global challenges (climate change, social and economic inequalities, etc.) society is facing ...
Carmen González‐Velasco   +8 more
wiley   +1 more source

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