Results 31 to 40 of about 1,087 (112)
Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes
Contemporary Accounting Research, EarlyView.ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards +2 more
wiley +1 more source
Des diagnostics basés sur le calcul des probabilités en vallée de l’Ariège
Archéopages, 2022 The legal statutes of diagnostic test trenches often contain a percentage of surface to be tested, and leaves choice of method to the team in the field. The technique consisting in regular and systematic soundings developed in northern France to respond ...
Patrick Barbier, Laurent Cordier
doaj +1 more source
Entomologia Experimentalis et Applicata, EarlyView.Actia interrupta is an important larval tachinid parasitoid during low‐density populations of the eastern spruce budworm. In the late 1980s during the outbreak collapse, Meteorus trachynotus was initially the most important species, but was replaced by A. interrupta. Host patch size and density had no impact on the parasitism rates by A.
Véronique Martel +2 more
wiley +1 more source
Le façonnement du visible : les dictionnaires visuels de Google et la « pertinence » des résultats
Captures, 2016 Cet article se penche sur deux dictionnaires compilant des résultats de requêtes fournis par l’outil de recherche d’images de Google : un ouvrage imprimé produit par Felix Heyes et Benjamin West en 2013 et un site web publié par Bertrand Gervais depuis ...
Christelle Proulx
doaj +1 more source
Are Less Affluent People Less Likely to Run for Political Office?
Swiss Political Science Review, EarlyView.Abstract In almost all democracies, elected officials are better off than most of the citizens they represent. Recent research has shown that this descriptive misrepresentation is partly due to voter and party bias against less well‐off candidates. In this paper, we explore a third possible explanation: Are less affluent people less likely to run for ...
Pirmin Bundi, Reto Wüest
wiley +1 more source
Perceptual accuracy, policy congruence and electoral success of candidates
Swiss Political Science Review, EarlyView.Abstract Recent research has documented that politicians are not good at estimating citizens' policy preferences, though their ability to do so varies across parties and individuals. The postulated link between this low perceptual accuracy and substantive representation has rarely been explored empirically.
Léïla Eisner +2 more
wiley +1 more source
Swiss Political Science Review, EarlyView.Abstract This research note investigates how discriminatory experiences shape political protest behaviour among lower social class citizens. While prior studies show that discrimination mobilises ethnic and racial minorities toward protest, the political consequences of class‐based discrimination remain underexplored.
Manuel Diaz Garcia +2 more
wiley +1 more source
Swiss Political Science Review, EarlyView.Abstract This study examines Swiss citizens' preferences for alternative political decision‐makers—independent experts, businesspeople, and ordinary citizens via referenda—relative to party politicians, and how these preferences, when combined with attitudes toward strong leadership, translate into voting orientations for the main Swiss parties.
Jessica Rosco, Oscar Mazzoleni
wiley +1 more source
Knowledge and Management of Aquatic Ecosystems, 1978 L'estimation des populations naturelles par capture-recapture et par captures successives est souvent entachée d'erreur car, dans de nombreux cas, l'hypothèse fondamentale d'égalité des probabilités de captures pour tous les individus dans le temps et ...
LAURENT M.
doaj +1 more source
A hidden Markov model and reinforcement learning‐based strategy for fault‐tolerant control
The Canadian Journal of Chemical Engineering, Volume 104, Issue 8, Page 4322-4336, August 2026.Abstract This study introduces a data‐driven control strategy integrating hidden Markov models (HMM) and reinforcement learning (RL) to achieve resilient, fault‐tolerant operation against persistent disturbances in nonlinear chemical processes. Called hidden Markov model and reinforcement learning (HMMRL), this strategy is evaluated in two case studies
Tamera Leitao +2 more
wiley +1 more source