The Capital Gains Conundrum: On a Divergence of Green From Traditional Accounting
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Understanding the concept of income and recording it correctly are elemental to economic analysis. A controversy about whether capital gains are a form of income has arisen in green accounting. Virtually all economists assume that at each time there is a unique price of capital from which a capital gain can be calculated.
Robert D. Cairns
wiley +1 more source
Asynchronous temporal mapping for high-dynamic-range video and hardware-level privacy with event cameras. [PDF]
Commun EngBao Y, Shi H, Zhai J, Wang K.
europepmc +1 more source
Government by WhatsApp? Transparency, Secrecy and Avoidance during Covid in the UK
The Political Quarterly, EarlyView.Abstract It has been claimed repeatedly that transparency undermines decision‐making. The fear of disclosure means officials and politicians may not discuss policy fully, are inhibited from giving frank advice, and could avoid proper record keeping. The use of informal communications—particularly the use of WhatsApp—makes all these tensions more likely,
Ben Worthy, Martin Rosenbaum
wiley +1 more source
Intelligent malware detection on Android smartphones via a hybrid approach using gradient boosting and convolutional neural network. [PDF]
Sci RepChimeleze C, Jamil N, Zain ZM, Faruk N.
europepmc +1 more source
TERRITORIAL VALORIZATION: How Positive Stereotypes Advance Suburban Water Insecurity in Detroit
International Journal of Urban and Regional Research, EarlyView.Abstract Suburbs historically enabled and protected white middle‐class wealth in the United States; however, their more recent diversification has included a rise in suburban poverty. This article examines these dynamics through the issue of household water access—a feature of rising suburban impoverishment that deserves greater attention.
Dana Kornberg, Mackenzie Taradalsky
wiley +1 more source
Methodological Challenges in Studying Wealthy Families
The British Journal of Sociology, EarlyView.ABSTRACT Studying the wealthy is not easy. This piece provides suggestions for recruitment, interview strategies, and design to gain high‐quality data on wealthy people. It is based on an interview study of 81 US racially‐diverse families with a median net worth of $25 million. First, to gain access to the wealthy, it is key for the researcher to use a
Annette Lareau
wiley +1 more source
Efficient feature ranked hybrid framework for android Iot malware detection. [PDF]
Sci RepSaeed NH +3 more
europepmc +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall +2 more
wiley +1 more source
Advances and Future Directions in Information Security and Data Privacy. [PDF]
Entropy (Basel)Alishahi M.
europepmc +1 more source
Russian wheat aphid: a model for genomic plasticity and a challenge to breeders
Insect Science, EarlyView.Invasive foundress finds suitable habitat and reproduces through pathogenesis. Wingless females produce life offspring quickly, which leads to high population densities. High population densities result in competition, which may induce epigenetic changes and wing development for dispersal.
Astrid Jankielsohn +8 more
wiley +1 more source