Results 201 to 210 of about 27,560 (264)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

The Late Agricultural Development of Central Arabian Oases—Archaeobotanical and Archaeozoological Studies of the al‐Kharj Oasis

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT While oasis settlements emerged during the Bronze Age in Eastern and Northern Arabia, the settlement process in Central Arabia was different. Excavations at al‐Yamāma—main ancient settlement of the al‐Kharj oasis (Riyadh Province, KSA)—suggest that the latter did not emerge before the second half of the first millennium BCE.
Elora Chambraud   +4 more
wiley   +1 more source

Application of a novel molecular diagnostic method to examine the spatio‐temporal trends of Carcelia iliaca, a larval parasitoid of oak processionary moth (Thaumetopoea processionea)

open access: yesAgricultural and Forest Entomology, EarlyView.
The oak processionary moth is an invasive pest in the United Kingdom that threatens biodiversity and public health, with rising control costs highlighting the need for sustainable management alternatives Conservation biocontrol using the parasitoid fly Carcelia iliaca is promising but key biological data gaps hinder evidence‐based policy development. A
Kyle Alexander Miller   +5 more
wiley   +1 more source

Harvesting benefits: Exploring the effects of second‐best policies on enhancing soil organic carbon stocks in agriculture

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Agricultural subsidies can be an effective policy tool to enhance soil organic carbon sequestration. This paper assesses the effectiveness of a second‐best hypothetical policy which subsidizes additional canola hectares optimally for each soil zone in Saskatchewan in an effort to increase soil organic carbon.
Devin A. Serfas
wiley   +1 more source

Sperm Telomere Interactions Are Impaired in Testicular Cancer Before and After Adjuvant Therapy

open access: yesAndrology, EarlyView.
ABSTRACT Background No study has yet explored telomere length or interaction in sperm nuclei of testicular cancer (TC) patients exposed to chemotherapy or radiotherapy. However, sperm telomere dynamics have emerged as a potential marker in male infertility.
Benoit Berby   +10 more
wiley   +1 more source

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