Results 151 to 160 of about 213,072 (298)

Sixteen Years Later: Revisiting Cultural Complexes and the Roots of Archetypal Thematic Analysis (ATA)1

open access: yesJournal of Analytical Psychology, EarlyView.
Abstract Written as a letter to my 28‐year‐old self, this paper explores the development of my engagement with cultural complexes. On August 18, 2009, I finished a chapter applying cultural complexes to a history of China, complete with elaborate charts that seemed to confirm a process by which cultural complexes are formed, and how China’s then recent
Kevin Lu
wiley   +1 more source

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

9. Vorlesung (17.12.2015): Birnbaum-Modell

open access: yes, 2015
1. Schätzung der Personenparameter im Birnbaum-Modell mit selbst erzeugten Daten 2. Vergleich der Schätzungen mit den wahren Personenparametern 3. Die Probit-Transformation von Wahrscheinlichkeiten 4.
Multimediazentrum, Steyer, Rolf
core  

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce   +3 more
wiley   +1 more source

Seeing both the forest and the trees: An automated workflow for ultra‐high‐resolution drone imaging of tropical canopies

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Tropical forest canopies host diverse tree and liana assemblages, yet key foliar and reproductive traits needed for taxonomic identification of canopy plants are often difficult to see from the forest floor, creating a bottleneck in inventories.
Etienne Laliberté   +26 more
wiley   +1 more source

ct: An R package for camera trap data management and multi‐method ecological analysis

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Camera trap surveys have become central to terrestrial wildlife monitoring, yet the route from raw detections to defensible inference is long, and in R it is walked with many single‐purpose packages. Researchers therefore spend disproportionate effort reshaping data and writing glue pipelines to move it between tools, and that effort peaks in ...
Stanislas Mahussi Gandaho   +1 more
wiley   +1 more source

1960 -- Correspondence, Unsorted -- letter, 1960-08-19

open access: yes, 1960
Letter from Modell, Walter to Sabin, Albert B.
Modell, Walter, 1907-1990
core   +1 more source

[Efficiency of streaming and integrated care models for low acuity patients in acute and emergency care-results from a prospective cohort study]. [PDF]

open access: yesBundesgesundheitsblatt Gesundheitsforschung Gesundheitsschutz
Krüger D   +7 more
europepmc   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

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