Results 11 to 20 of about 289 (100)

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, EarlyView.
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

The many prices of war and occupation: Black markets and the cost‐of‐living index in France, 1938–1949

open access: yesThe Economic History Review, EarlyView.
Abstract When studying French prices between 1938 and 1949, economists and historians face a paradox: whilst a vast black market shaped daily life, official indices recorded only state‐controlled prices. This article addresses the issue by introducing a new consumer price index that incorporates both official and black market prices.
Patrice Baubeau, Matéo Teixeira
wiley   +1 more source

A Joint Venture? The Ideological Foundations of the Populist Radical Right's Economic Agenda Beyond Welfare Policies

open access: yesSwiss Political Science Review, EarlyView.
Abstract Recently, the socio‐economic agenda of populist radical right parties (PRRPs) has attracted growing scholarly interest, yet many studies focus specifically on positions on welfare policies. It is often argued that economic issues are of secondary importance to PRRPs, or that their positions are deliberately blurred to maximize electoral appeal.
Emmanuel Dalle Mulle   +3 more
wiley   +1 more source

Gestion de la chaîne d'approvisionnement en temps de crise: l'influence des capacités dynamiques sur les stratégies de réponse des PME manufacturières canadiennes

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 3, September 2026.
ABSTRACT This study examines how dynamic capabilities influence supply chain management in SMEs during systemic crises. A literature review identifies key strategies used by Canadian SMEs to enhance resilience, such as inventory increases, production adjustments, supplier diversification and product adaptation.
Julien Bazile   +4 more
wiley   +1 more source

Mangrove expansion in a large river delta is dependent on foreshore geomorphology

open access: yesJournal of Applied Ecology, Volume 63, Issue 7, July 2026.
Our findings provide guidance for large‐scale mangrove restoration, particularly in tropical river deltas, by identifying sites where (1) mangroves can potentially expand in the future, and (2) conditions are favourable for active mangrove seedling planting. The presence of a mudflat in front of existing mangroves is not sufficient.
Maria‐Esther Espinoza‐Celi   +7 more
wiley   +1 more source

When invasions go unnoticed: Public perception of the freshwater jellyfish Craspedacusta sowerbii in Europe

open access: yesPeople and Nature, Volume 8, Issue 6, Page 1957-1973, June 2026.
Abstract Biological invasions are a major driver of biodiversity loss, yet inconspicuous or “cryptic” species often escape detection and public awareness, limiting management responses. We investigated the freshwater jellyfish Craspedacusta sowerbii, likely native to China and now present on six continents, through a 22‐month multilingual online survey
Guillaume Marchessaux   +17 more
wiley   +1 more source

On the problem of continuity: a theory of culture beyond invention Le problème de la continuité : une théorie de la culture au‐delà de l'invention

open access: yesJournal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 365-383, June 2026.
Anthropologists, in common with social theorists more generally, have often understood social life as an emergent phenomenon grounded in practices of creativity and improvisation. Where stasis and continuity feature, these are often presented as illusory manifestations of underlying processes of ‘invention’, or as external impositions upon otherwise ...
Paolo Heywood, Thomas Yarrow
wiley   +1 more source

Is Gender‐Inclusive Language Left‐Wing? The Social Meaning of Four Gender‐Inclusive Strategies in French and German

open access: yesJournal of Sociolinguistics, Volume 30, Issue 3, Page 268-281, June 2026.
ABSTRACT Despite evidence that gender‐inclusive language represents genders more equally than generic masculines, it still faces resistance, possibly due to its perceived association with left‐wing politics. This study explores the social meaning of gender‐inclusive language compared with generic masculines in French and German, using four gender ...
Benjamin Storme   +3 more
wiley   +1 more source

Representativeness and Mode Effects in the Swiss Election Study (Selects): Are Paper Surveys Still Relevant?

open access: yesSwiss Political Science Review, Volume 32, Issue 2, Page 431-457, June 2026.
Abstract Web‐based surveys have gained popularity due to their cost‐effectiveness and changing participation habits, a trend accelerated by the COVID‐19 pandemic. This raises questions about the continued value of paper‐based surveys in mixed‐mode studies like the Swiss Election Study (Selects), which uses a push‐to‐web design, offering a paper ...
Jan‐Erik Refle   +2 more
wiley   +1 more source

Key Policy Lessons for More Sustainable Agri‐food Trade from TRADE4SD and MATS Horizon 2020 projects Politiques pour un commerce agroalimentaire plus durable : Principaux enseignements tirés des projets TRADE4SD et MATS d’Horizon 2020 Wichtige politische Erkenntnisse für einen nachhaltigeren Handel mit Agrar‐ und Lebensmittelerzeugnissen aus den Projekten TRADE4SD und MATS Horizon 2020

open access: yesEuroChoices, Volume 25, Issue 1, Page 60-67, April 2026.
Summary Two Horizon 2020 projects tasked with assessing the sustainability impacts of agricultural trade collaboratively applied macro models and perspectives (Computable General Equilibrium models, participatory systems approach, customised quantitative systems models) together with micro‐perspectives (3 TRADE4SD case studies, 15 MATS case studies ...
Bodo Steiner, Attila Jambor
wiley   +1 more source

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