Results 31 to 40 of about 32,881 (140)

Jackknife bias‐corrected variance estimation for the generalized regression estimator

open access: yesCanadian Journal of Statistics, EarlyView.
Abstract Commonly used variance estimators for the generalized regression estimator (GREG) are based on Taylor linearization and jackknife. Traditionally, a jackknife GREG variance estimator is obtained by jackknifing GREG, which consists of computing GREG from each of several subsamples of the parent sample, and estimating the variance of the parent ...
Marius Stefan, J.N.K Rao
wiley   +1 more source

Urban wild meat and pangolin consumption across southern forested Cameroon: The limited influence of COVID‐19

open access: yesPeople and Nature, EarlyView.
Abstract Overexploitation of wildlife is pervasive in many tropical regions, and in addition to being a significant conservation and sustainability concern, it has received global attention given discussions over the origins of zoonotic disease outbreaks.
Franklin T. Simo   +8 more
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

open access: yesContemporary 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

open access: yesArchéopages, 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

Peer effects at work on parental leave: Why is Papa not more involved?

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract We estimate the peer effects of paternity leave‐taking among male co‐workers using the 2006 Quebec paternity leave reform. Using high‐quality administrative data, we closely follow the birth date regression discontinuity research design of Dahl et al.
Yaya Diallo, Fabian Lange
wiley   +1 more source

Le façonnement du visible : les dictionnaires visuels de Google et la « pertinence » des résultats

open access: yesCaptures, 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

Of hired guns and ideologues: Why would a law firm ever retain an honest expert witness?

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Suppose that expert witnesses appearing in litigation are, generically, either honest in their assessment of a fact situation or are advocates who testify in favour of their retaining party, regardless of new information. The type of a witness is known to law firms, who engage with them repeatedly, but not to courts.
Martin Richardson, Jose Rodrigues‐Neto
wiley   +1 more source

The Importance of the Larval Parasitoid Actia interrupta (Diptera: Tachinidae) in Low Density Eastern Spruce Budworm Populations

open access: yesEntomologia 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

An Intersectional Exploration of Sexual Lifestyles and Health Across the Life Course in France

open access: yesPerspectives on Sexual and Reproductive Health, EarlyView.
ABSTRACT Introduction The relationship between sexuality and health is complex, with both beneficial and detrimental aspects. We examined how these associations varied by age, gender, social condition, and disability among adults in France. Methods This study draws on the CSF‐2023 national survey on sexuality in France. Our analytic sample comprised 19,
Caroline Moreau   +4 more
wiley   +1 more source

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