Results 21 to 30 of about 397 (167)

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

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

Reyes, acreedores y conversos: el impacto de la política real y de la deuda corporativa en la identidad colectiva de los conversos de Mallorca después de 1391

Sefarad : Revista de Estudios Hebraicos y Sefardíes, 2013
Un examen detallado de la correspondencia real relativa a Mallorca muestra que factores económicos «externos» y directivas políticas reales obligaron a la primera generación de conversos de 1391 a permanecer como grupo social distintivo.
Natalie Oeltjen
doaj   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

Animal Conservation, EarlyView.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić, Ella W. White, Julian Fennessy, Abdoul Razack Moussa Zabeirou, Kateřina Gašparová, Simon Valle, Michael B. Brown, Thomas Rabeil, Karolína Brandlová   +8 more
wiley   +1 more source

Can adoption of the United Kingdom's Osmotherly Rules improve accountability in project delivery in Canada?

Canadian Public Administration, EarlyView.
Abstract Major projects, by which many policies get implemented within the Federal Government of Canada, often experience cost overruns and benefit shortfalls. Yet modicum of accountability seems to prevail. While both Canada and the UK grapple with the challenge of balancing ministerial accountability with their respective operational responsibility ...
Gordon Grant, Lavagnon Ika, Michael Hayle   +2 more
wiley   +1 more source

Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida

Revista de Estudios Cooperativos, 2013
Tras diversos estudios sobre las divergencias territoriales en materia de impacto fiscal que produce la aplicación de la legislación fiscal (ley 20/90) en las cooperativas españolas al conjugarse con una legislación sustantiva autonómica diversa, nos ...
Pilar Alguacil Marí, Agustín Romero Civera   +1 more
doaj   +1 more source

Recent advances of emergent extraction technologies to enhance bioactive compounds extraction of microalgae—An overview towards application in cosmetics

International Journal of Cosmetic Science, EarlyView.
Microalgae extracts show immense potential in cosmetics for their bioactivities; emerging extraction techniques enhance bioactive compound yield from microalgae. Abstract Microalgae have attracted significant interest in numerous sectors, particularly in the cosmetic industries, owing to their rich composition of bioactive compounds. This paper aims to
Alireza Mousakhani Ganjeh, Lucília da P. da Silva, Carlos A. Pinto, Rosário Martins, Alexandra P. Marques, Jorge A. Saraiva   +5 more
wiley   +1 more source

Understanding the Adoption of Artificial Intelligence in Local Government Decision‐Making: The Influence of Institutional Pressures and Managerial Perceptions

Public Administration, EarlyView.
ABSTRACT Artificial intelligence (AI) systems are increasingly being integrated into public sector decision‐making processes, with public managers relying on them to enhance their capabilities. As AI adoption becomes more widespread, discussions about its advantages and drawbacks intensify, alongside growing external expectations and pressures. However,
A. Paula Rodriguez Müller, Luca Tangi, Amandine Lerusse   +2 more
wiley   +1 more source

Regresión demográfica y finanzas locales: el caso de los municipios gallegos 2001-2019

Revista Galega de Economía
La regresión demográfica que afecta a Galicia, se integra, con alguna singularidad, en un cuadro más general con consecuencias económicas y sociales diversas. Entre ellas, potencialmente, una mayor presión sobre las finanzas locales.
Xoaquín Fernández Leiceaga
doaj   +1 more source

Structural lobbying power? An exploration of patterns in preference attainment at varying levels of lobbying activity

Policy Studies Journal, EarlyView.
Abstract Studies of lobbying typically look at the extent to which interest groups realize political goals on issues they actively lobby for. Little is known, however, about the extent to which interest groups attain their political goals without making an active lobbying effort.
Marcel Hanegraaff, Wiebke Marie Junk, Michele Crepaz   +2 more
wiley   +1 more source

There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy

Policy Studies Journal, EarlyView.
ABSTRACT The Advocacy Coalition Framework (ACF) views power as crucial in policy processes, but the nature of coalition power, its determinants, and how to empirically measure it remain understudied. In this article, we use a mixed method approach and social network analysis to explore power relationships in the biodiversity policy subsystem in ...
Alix d'Agostino, Jascha Egli, Daniel Kübler   +2 more
wiley   +1 more source