Results 131 to 140 of about 74,551 (302)
Contemporary 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
Modelle für eine semiotische Rekonstruktion der Geschichte der Ästhetik
Filozofski Vestnik, 2016 .
Denis Poniž
doaj
Contemporary 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
Śląskie Studia Historyczno-Teologiczne, 1982 Das II Vat. Konzil, welches als Pastoralkonzil bezeichnet wird, beschäftigte sich im Einklang mit seiner Zeit mit Problematik, die weit entfernt war von dem Interessengebiet der damaligen Pastoraltheologie, das auch dementsprechend grundsätzlich ...
Andrzej Zuberbier
doaj
Vom Umgang mit religiöser Vielfalt in Kinderbüchern zu ‚Weltreligionen‘
Pädagogische Horizonte, 2021 Der Beitrag fragt, wie geglückt eigentlich von Anbieterseite aus die Erziehung zu Differenzsensibilität und religiöser Pluralismusfähigkeit durch Kinderbücher zu ‚Weltreligionen‘ ist, wie in dieser neuen Gattung ‚das Andere‘ beigebracht wird und welche ...
doaj
Methods 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
Methods 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
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Theorie, Modelle und Methoden der zentralen Planwirtschaft
THEORIE, MODELLE UND METHODEN DER ZENTRALEN PLANWIRTSCHAFT Theorie, Modelle und Methoden der zentralen Planwirtschaft (-
Seidl, Christian
core +1 more source
Agricultural and Forest Entomology, EarlyView.The study examined multiscale factors influencing walnut fruit infestations by the invasive pest fly Rhagoletis completa. Infestation rates increased with fruit size, host tree abundance, grasslands, hedgerows and temperatures, but decreased with anthropogenic habitats and heavy spring rainfall.
Méghan Boulembert +5 more
wiley +1 more source
The effects of environmental regulations on performance of firms with heterogeneous resilience
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This study explores the impacts of environmental regulations on performance of heterogeneous firms through both theoretical modelling and empirical analysis. It further examines the role of firm resilience in moderating these impacts. We develop a dynamic general equilibrium model predicting that a stricter environmental regulation increases ...
Liang Chen +2 more
wiley +1 more source