Results 91 to 100 of about 19,802 (239)

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Ecoacoustics for context‐rich direct and indirect trophic interaction data and ecological network construction

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Understanding species interactions is critical for ecology and conservation, yet conventional network construction methods often lack spatiotemporal resolution and important contextual information. The growing field of ecoacoustics enables remote sensing across large spatiotemporal scales and the monitoring of otherwise cryptic communities ...
Will Dawson   +5 more
wiley   +1 more source

Assessment of Sound Source Tracking Using Multiple Drones Equipped with Multiple Microphone Arrays. [PDF]

open access: yesInt J Environ Res Public Health, 2021
Yamada T   +3 more
europepmc   +1 more source

Competitive diplomacy in bargaining and war

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract War is often viewed as a bargaining problem. However, prior to bargaining, countries can vie for leverage by expending effort on diplomacy. This article presents a dynamic model of conflict where agenda‐setting power is endogenous to pre‐bargaining diplomatic competition.
Joseph J. Ruggiero
wiley   +1 more source

How FDI reshapes host markets’ trade profile and politics

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract A fast‐growing literature indicates that firms’ engagement in foreign direct investment (FDI) and trade is key to understanding deepening global value chains and their political implications. However, existing studies have mainly focused on the ramifications for FDI home countries while often overlooking the firm‐product level interactions ...
In Song Kim, Steven Liao, Sayumi Miyano
wiley   +1 more source

Using Microphone Arrays to Detect Moving Vehicle Velocity

open access: yesArchives of Acoustics, 2013
The noise of motor vehicles is one of the most important problems as regards to pollution on main roads. However, this unpleasant characteristic could be used to determine vehicle speed by external observers.
Ramón PERAL-ORTS   +3 more
doaj  

Police department design, political pressure, and racial inequality in arrests

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley   +1 more source

Higher order differential-integral microphone arrays

open access: yesThe Journal of the Acoustical Society of America, 2010
This paper develops theory to design higher order directional microphone arrays. The proposed higher order designs have similar inter sensor spacings as traditional first and second order differential arrays. The Jacobi–Anger expansion is used to exploit the underlying structure of microphone signals from pairs of closely spaced sensors.
Gupta, Aastha, Abhayapala, Thushara
openaire   +3 more sources

On account of doomsday

open access: yesAmerican Ethnologist, EarlyView.
Abstract In recent years, Berlin has emerged as an epicenter of climate activism in Germany. There, a range of groups have mobilized in opposition to the role of the German state and the EU in accelerating the climate crisis. Many activists now see conventional political responses as exhausted and have turned to increasingly radical forms of civil ...
Max Jack
wiley   +1 more source

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