Results 61 to 70 of about 856,510 (285)
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Pourquoi avons-nous besoin de connaître l’expérience de visite des visiteurs des parcs nationaux ?
Téoros, 2006 Depuis quelques années, le mot « expérience » a été utilisé à toutes les sauces, créant une certaine confusion quant à sa signification réelle et à son importance pour les besoins de la gestion des aires protégées.
Julianna Priskin, Daniel Gosselin
doaj
Via@, 2020 Plébiscitée par les entreprises pour ses avantages, la réputation en tant que ressource, semble négligée par les stations de ski. Une des principales raisons est le manque de connaissance et d’outil de mesure.
Céline Desmoulins
doaj +1 more source
A novel approach for distinguishing noise and information in forest MLS‐point clouds
Methods in Ecology and Evolution, EarlyView.Abstract 3D laser scanning is a cornerstone of modern forest and ecological research, allowing detailed insight into forest structures and dynamics. Although point cloud processing and noise management are crucial steps in the exploitation of LiDAR data, traditional denoising methods are usually based on the assumption of a Gaussian noise distribution,
Marie‐Eve Charlebois +2 more
wiley +1 more source
Le public et le privé dans Mesure pour Mesure
Sillages Critiques, 2013 Through such questions as the topos of seeming vs. being, the conflicts between secret spousals and marriage, the importance of reputation as a condition of the reliability of witnesses and its vulnerability to rumour and slander, or even through the ...
Michèle Vignaux
doaj +1 more source
US‐China trade war: Heterogeneous effects on the US consumer
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This paper meticulously investigates how the US‐China trade war of 2018–19 affected nondurable consumption patterns for households across the United States. Using highly granular NielsenIQ barcode scanner data, we find that a 1 percentage point (pp) increase in a county's tariff exposure growth was associated with a decrease in nondurable ...
Michael DeDad, Sucharita Ghosh
wiley +1 more source
POS-820 Mindfulness and compassion training for clinicians: a qualitative study
Kidney International Reports, 2021 B. Clemence +5 more
doaj +1 more source
La fabrique méconnue de la stratégie dans le contexte de la PME internationale. [PDF]
Ce cahier de recherche présente une étude exploratoire sur le thème de la « fabrique » de la stratégie dans le contexte de la PMI internationale.
Hervé Mesure
core
Allocative efficiency and the productivity slowdown
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This paper evaluates the contribution of cross‐sector allocative efficiency to the productivity slowdown in the US during the 1970s and 2000s. We extend the framework of Oberfield (2013) to derive sufficient statistics for allocative efficiency and decompose aggregate productivity growth in a multisector economy.
Lin Shao, Rongsheng Tang
wiley +1 more source
Revue Francophone de Recherche en Ergothérapie, 2015 L’intérêt des instruments de mesure standardisés est reconnu en ergothérapie et plusieurs organisations professionnelles promeuvent leur utilisation.
Anne Martine Bertrand +3 more
doaj +1 more source