Results 131 to 140 of about 10,418 (211)

Two Tales of Uncertainty: Calibrating Overprecision With Self‐Regulated Entrepreneurial Learning

open access: yesStrategic Change, Volume 35, Issue 2, Page 273-285, March 2026.
ABSTRACT Entrepreneurial success strongly depends on decision‐making under uncertainty. Uncertainty is particularly pronounced when entrepreneurs are confronted with novel situations characterized by an absence of information. While cognitive biases, such as overprecision, can have a negative impact on decision‐making processes by distorting ...
Julian Kolbe   +2 more
wiley   +1 more source

Secrets within stems: The cryptic Apodanthes caseariae (Apodanthaceae), a rare neotropical holoendoparasite

open access: yesPLANTS, PEOPLE, PLANET, Volume 8, Issue 2, Page 385-400, March 2026.
Holoendoparasites are extremely rare plants that live entirely hidden inside their hosts, with only flowers and fruits visible. We studied Apodanthes caseariae, found in central and South America, parasitizing Casearia sylvestris. Little is known about its life cycle.
Jessica A. Ramírez‐Ramírez   +4 more
wiley   +1 more source

Zoonotic pathogens in equids in Central Europe: a systematic review. [PDF]

open access: yesBMC Vet Res
Arshad A   +3 more
europepmc   +1 more source

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures

open access: yesThe British Journal of Sociology, Volume 77, Issue 2, Page 318-331, March 2026.
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley   +1 more source

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

open access: yesAbacus, Volume 62, Issue 1, Page 310-335, March 2026.
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

Borna disease virus infection: Retrospective case series of five horses and two donkeys in Switzerland

open access: yesEquine Veterinary Education, Volume 38, Issue 3, Page e119-e129, March 2026.
Summary Borna disease is an acute to subacute, rarely chronic non‐purulent meningoencephaylomyelitis affecting mainly horses and sheep. This case series describes the clinical signs, diagnosis, treatment, outcome and post‐mortem findings of five horses and two donkeys with this condition. The equids affected were geldings or mares of various breeds and
I. L. Piotrowski, M. Hilbe, H. K. Junge
wiley   +1 more source

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