Results 221 to 230 of about 3,162 (245)

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck   +4 more
wiley   +1 more source

A conceptual framework for revealing rare bacterial species in the gut microbiome through guided data transformation: Beyond enterotypes

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The gut microbiota is increasingly recognized as a rich source of biological data that offers critical information on host health, including information on pathological conditions such as cancer, diabetes and other metabolic disorders. Inferring host health from gut bacterial composition using statistical analytical methods remains a challenge.
David Martin   +3 more
wiley   +1 more source

A capture–recapture framework for combining biologging data with physical captures to decompose and estimate demographic rates: Simulations across life cycles and application to polar bears

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Estimating demographic rates of wild populations is critical to understanding their dynamics but can be challenging because large amounts of data are required, and parts of the life cycle of individuals may be unobserved. In numerous research programmes, capture–recapture (CR) data and biologging data are collected in parallel.
Marwan Naciri   +5 more
wiley   +1 more source

Fragme∩t: An Open-Source Framework for Multiscale Quantum Chemistry Based on Fragmentation. [PDF]

open access: yesWiley Interdiscip Rev Comput Mol Sci
Broderick DR   +8 more
europepmc   +1 more source

Population Viability Analysis to Inform Reintroduction Decisions for a Group‐Living Primate, the Barbary Macaque

open access: yesAnimal Conservation, EarlyView.
We developed a population viability analysis to inform reintroduction strategies for the endangered Barbary macaque (Macaca sylvanus), incorporating age‐specific vital rates, release costs on survival and reproduction, environmental and demographic stochasticity, and catastrophic events.
Elisa Neves   +8 more
wiley   +1 more source

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

open access: yesAnimal 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   +8 more
wiley   +1 more source

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

open access: yesAnimal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand   +7 more
wiley   +1 more source

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