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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, Volume 43, Issue 3, Page 1283-1337, Fall 2026.
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

Make Quality Bitumen from Waxy Crudes Production de bitume de qualité à partir de bruts à base paraffinique

open access: yesOil & Gas Science and Technology, 2006
Production of quality bitumen from less suitable/non bitumen bearing crudes continues to be a challenging task for the refineries. Blending of short residues prior to processing is helpful to a limited extent.
Bahl J. S., Gupta U. C., Singh H.
doaj   +1 more source

Correcting Apparent Priming Bias Unveils Fertilizer Nitrogen‐Risk Archetypes of Surplus and Depletion Across Asian Rice Systems

open access: yesAdvanced Science, Volume 13, Issue 48, 28 August 2026.
Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu   +5 more
wiley   +1 more source

Résidus d’antibiotiques dans les poissons d’eau douce commercialisés en Côte d’Ivoire : comparaison entre le tilapia importé d’Asie et le tilapia local

open access: yesRevue d’Elevage et de Médecine Vétérinaire des Pays Tropicaux
Contexte : Le tilapia du Nil (Oreochromis niloticus) est l’un des poissons les plus consommés dans le monde. En Côte d’Ivoire, la pisciculture locale ne peut combler que 4,12 % des besoins des consommateurs et le tilapia du Nil représente la majeure ...
Aissata Diakité   +5 more
doaj   +1 more source

Soil Carbon Saturation Constrains Long‐Term Sequestration Under Revegetation on China's Loess Plateau

open access: yesEarth's Future, Volume 14, Issue 7, July 2026.
Abstract Revegetation can enhance soil organic carbon (SOC) sequestration and contribute to climate change mitigation, yet the mechanism controlling long‐term sequestration remain insufficiently resolved, particularly with respect to particulate organic carbon (POC), mineral‐associated organic carbon (MAOC), and carbon saturation deficit (CSD).
Xilong Zhang   +5 more
wiley   +1 more source

The Prefrattini Residual [PDF]

open access: yesProceedings of the American Mathematical Society, 1976
The structure of a prefrattini subgroup in a finite solvable group is related to the structure of the prefrattini residual, that is, the residual for the formation of solvable n C
openaire   +1 more source

Beyond the Metrics: Context‐Aware Calibration for Better Drain Flow Modelling

open access: yesIrrigation and Drainage, Volume 75, Issue 2, Page 659-668, April 2026.
ABSTRACT Robust hydrological and water quality modelling is essential for advancing the understanding and management of engineered agricultural subsurface drainage systems. Achieving credible model output hinges on calibration strategies that are both rigorous and context sensitive. At the field scale, accurately capturing the dynamics of nutrient load
R. Caleb Bruhn   +3 more
wiley   +1 more source

Quadratic residues and non-residues in arithmetic progression [PDF]

open access: yesJournal of Number Theory, 2013
Let S be an infinite set of non-empty, finite subsets of the nonnegative integers. If p is an odd prime, let c(p) denote the cardinality of the set {T {\in} S : T {\subseteq} {1,...,p-1} and T is a set of quadratic residues (respectively, non-residues) of p}.
openaire   +2 more sources

On Prefrattini residuals [PDF]

open access: yesGlasgow Mathematical Journal, 1998
All groups considered in the sequel are finite. Let (ℭ and denote the formations of groups which consist of collections of groups that respectively either split over each normal subgroup (nC-groups) or for which the groups do not possess nontrivial Frattini chief factors [8].
Ballester-Bolinches, A.   +2 more
openaire   +2 more sources

Residuos solidos urbanos e industriales: situación y gestión en España

open access: yesEstudios Geográficos, 1998
Residuos sólidos urbanos e industriales: situación y gestión en España. En el presente artículo se recogen diversos aspectos fundamentales para comprender la situación de los residuos sólidos urbanos e industriales y, específicamente, las causas de que ...
Alfonso Mulero Mendigorri
doaj   +1 more source

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