Results 231 to 240 of about 8,175 (311)

How-tests for consciousness and direct neurophenomenal structuralism. [PDF]

Front Psychol
Fink SB.
europepmc   +1 more source

The Projective Consciousness Model and Phenomenal Selfhood. [PDF]

Front Psychol, 2018
Williford K, Bennequin D, Friston K, Rudrauf D.   +3 more
europepmc   +1 more source

Fregean Particularism [PDF]

Schellenberg, Susanna
core  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Mental time travel in animals: the 'when' of mental time travel. [PDF]

Philos Trans R Soc Lond B Biol Sci
Latham AJ, Miller K, Pedersen R.
europepmc   +1 more source

Miss(ed) Representation? Gender, Policy Content, and Legislative Success in Australian Private Members' Bills

Australian Journal of Politics &History, EarlyView.
This paper examines the substantive representation of women in Australian legislative institutions by analysing private members' bills introduced at the state and federal levels from 1997 to 2022. While Australia has made considerable progress in gender equality, persistent sexism and misogyny challenge the substantive impact of increasing numbers of ...
Isabella Vacaflores, Elise Stephenson
wiley   +1 more source

Can riots represent? A democratic theory

American Journal of Political Science, EarlyView.
Abstract Political theory has been perennially concerned with interrogating, identifying, and clarifying the political functions of riots. Yet, political theorists have mostly fallen short of explaining the relationship between riots and democracy, although this is central to the democratic theory of contestation and crucial for evaluating the ...
Alexis Bibeau‐Gagnon
wiley   +1 more source

Individualization Without Internalization. [PDF]

Cogn Sci
van Dijk L.
europepmc   +1 more source

Map Room Conversations

Area, EarlyView.
Short Abstract In this introduction to the Special Section entitled ‘Map Room Conversations’ we explain the origins of the collection in a set of sessions co‐organised by the authors at the 2024 Annual International Conference of the Royal Geographical Society (with IBG). The co‐authored papers in this collection reflect on these conversations, and the
Stephen Legg, Katherine Parker
wiley   +1 more source