Results 51 to 60 of about 1,135 (200)

The Swanscombe fossil at 90: revisiting its phylogeny, taxonomy, and place in human origins Le fossile de Swanscombe, 90 ans après : retour sur sa place phylogénique, taxonomique et dans les origines de l'humanité

open access: yesJournal of the Royal Anthropological Institute, EarlyView.
The year 2025 marked the ninetieth since a fossil hominin occipital bone was discovered in Swanscombe, southeast England. In subsequent years, its parietal bones were found, producing what remains the oldest partial cranium from Britain today. In the earliest analyses, it was interpreted as a descendant of the infamous fraudulent fossil Piltdown Man ...
Emma E. Bird, Chris Stringer
wiley   +1 more source

Strategic Pathways to Sustainable Food Choices: Insights from Sweden Voies stratégiques vers des choix alimentaires durables : enseignements tirés de l’expérience suédoise Strategische Wege zu nachhaltigen Ernährungsentscheidungen: Erkenntnisse aus Schweden

open access: yesEuroChoices, EarlyView.
Summary Current food production and consumption drive serious health and environmental problems, including obesity, nutrient deficiencies, cardiovascular disease, climate change, biodiversity loss and social inequalities. These issues threaten future food security, making more sustainable consumer choices essential. Global and regional policies such as
Sara Spendrup   +2 more
wiley   +1 more source

Jean-Pierre Filiu, Le nouveau Moyen-Orient. Les peuples à l’heure de la révolution syrienne, París, Fayard, 2013, 399 pp.

open access: yesEstudios de Asia y África, 2014
Jean-Pierre Filiu, Le nouveau Moyen-Orient. Les peuples à l’heure de la révolution syrienne, París, Fayard, 2013, 399 pp.
Marta Tawil
doaj  

Metabolome Diversity Enhances Resistance of Intertidal Clams to Thermal Stress

open access: yesIntegrative Zoology, EarlyView.
Meretrix species are widely distributed intertidal bivalves in China with significant ecological and economic importance, which are sensitive to thermal stress. Our results showed that thermal environments of clam habitats shaped metabolome diversity, which can enhance the resistance of intertidal clams to thermal stress.
Zhi Hu   +5 more
wiley   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

open access: yesAccounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao   +4 more
wiley   +1 more source

Contrastive ecoacoustic indices: Large‐scale global soundscape characterization with contrastive inference

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut   +7 more
wiley   +1 more source

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