Results 131 to 140 of about 94,366 (285)

Hospitaller Revenues, Bourbon Regalism: The Financial Administration of the Grand Priory of Castile and León under an American Parvenu

open access: yesHistory, EarlyView.
Abstract After the vicissitudes of the War of the Spanish Succession (1701–14), the consolidation of the Bourbon Monarchy in early eighteenth‐century Spain allowed Philip V's ministry to implement the so‐called Nueva Planta in his various kingdoms and lordships of the Crown of Aragon, but also in Castile.
Roberto Quirós Rosado
wiley   +1 more source

CHINESE UNIVERSITIES AS URBAN DEVELOPERS: The Tale of Two Innovation Complexes in Nanjing, China

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Chinese universities are important but undertheorized players in the production of urban built environments. Most work focuses on purpose‐built university towns, neglecting the redevelopment of underutilized downtown campuses. Therefore, this article considers how two publicly funded universities in Nanjing attempted to establish ‘innovation ...
Hao Chen, Yunpeng Zhang
wiley   +1 more source

JMS Proxy and C/C++ Client SDK [PDF]

open access: yes
JMS Proxy and C/C++ Client SDK (JMS signifies "Java messaging service" and "SDK" signifies "software development kit") is a software package for developing interfaces that enable legacy programs (here denoted "clients") written in the C and C++ languages
Pechkam, Paul, Wolgast, Paul
core   +1 more source

AUGURAL TERRITORIES: On the Prophetic Organizing of the Mid‐range

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract In this article I introduce the concept of augural territories to theorize the urbanism that emerged during pandemic lockdowns. I draw on ethnographic research in Madrid to examine how community‐based responses—including mutual aid networks, food pantries and neighbourhood associations—disrupted the spatial and temporal logics of territorial ...
Alberto Corsín Jiménez
wiley   +1 more source

That's Not Fair! Navigating the Duality of Fairness in Insurance

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Insurance serves as a social good, providing financial protection against disasters whilst operating within a profit‐driven market. This dual role highlights the complex intersection of social and commercial interests, raising a fairness puzzle often portrayed as a trade‐off between solidarity and actuarial fairness.
Konstantinos Chalkias   +3 more
wiley   +1 more source

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN   +3 more
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

open access: yesReal Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

open access: yesEuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

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