Results 21 to 30 of about 3,006 (122)

Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie

Accounting Perspectives, Volume 25, Issue 2, Page 313-333, June 2026.
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley   +1 more source

Avant-propos

INRAE Productions Animales, 2007
L’alimentation des ruminants : un problème d’actualité Dans la conduite et la réussite d’un système de production de Ruminants, l’alimentation du troupeau reste un domaine très important qui continue de poser de nombreuses questions à la fois pratiques ...
J. AGABRIEL
doaj   +1 more source

How the Electoral System Influences Personalization and Individual Campaign Spending: Evidence from Switzerland's First‐Time Finance Disclosure Regulations

Swiss Political Science Review, Volume 32, Issue 2, Page 412-430, June 2026.
Abstract Personalization—greater candidate‐centeredness at the expense of political parties—is a defining feature of 21st‐century electoral politics. But to what extent does the electoral system shape this trend? We develop a theoretical argument rooted in the design of open‐list proportional representation (OLPR).
Elia Gerber, Rahel Freiburghaus, Adrian Vatter   +2 more
wiley   +1 more source

Playing with fire? A mean‐field game analysis of fire sales and systemic risk under regulatory capital constraints

Canadian Journal of Statistics, Volume 54, Issue 1, March 2026.
Abstract We analyze the effect of regulatory capital constraints on financial stability in a large homogeneous banking system using a mean‐field game (MFG) model. Each bank holds cash and a tradable risky asset. Banks choose absolutely continuous trading rates in order to maximize expected terminal equity, with trades subject to transaction costs ...
Rüdiger Frey, Theresa Traxler
wiley   +1 more source

Etude statistique des brevets: un nouvel outil d'aide à la décision Patent Statistics: a New Tool for Decision Makers

Oil & Gas Science and Technology, 2006
Le brevet compte parmi les meilleurs outils qui permettent la surveillance de l'évolution de la technologie. Comme les publications de brevets se trouvent répertoriées dans des bases de données, celles-ci peuvent être utilisées à des fins statistiques ...
Moureau M., Girard A.
doaj   +1 more source

Evaluation of CERES‐Maize Model for Predicting Yield, Evapotranspiration, Water Productivity and Drought Stress Indices Under Center Pivot, Subsurface Drip and Furrow Irrigation Systems With Different Irrigation Levels Simultaneously

Irrigation and Drainage, Volume 75, Issue 1, Page 372-389, February 2026.
ABSTRACT The effects of different irrigation methods (center pivot [CPI], subsurface drip [SDI] and furrow irrigation [FI]) and levels (full irrigation treatment [FIT], 80% FIT, 60% FIT and rainfed) on yield, crop evapotranspiration (ETc), ET‐water productivity (WPET) and drought stress index for leaf expansion (SIE) and photosynthesis (SIP) of maize ...
Ebrahim Amiri, Suat Irmak, P. Aalaee Bazkiaee   +2 more
wiley   +1 more source

Sustainable cosmetic ingredient alternatives to replace conventional ingredients: Case studies in moisturizers and lipsticks

International Journal of Cosmetic Science, Volume 48, Issue 1, Page 83-96, February 2026.
Project outline from ingredient selection and screening to lipstick and moisturizer formulation, testing results and overall conclusions. Abstract Objective Over the last two decades, consumers have been calling for greater transparency for ingredient sourcing and manufacturing practices; therefore, more sustainable alternatives need to be evaluated to
Anna Spaulding, Gabriella Baki
wiley   +1 more source

Circular food system governance at the local level: Perspective from a Canadian case study

Canadian Geographies / Géographies canadiennes, Volume 70, Issue 1, Spring / printemps 2026.
Abstract Concerns about unsustainable food systems have led regions and cities to adopt a circular economy (CE). However, most literature has focused on tangible aspects, with investigation of the social and institutional dimensions. This paper examines how governance and institutional dynamics shape circular food systems, drawing on the Eastern ...
Valérie Lacombe, Juste Rajaonson, Thi Thanh Hiên Pham   +2 more
wiley   +1 more source

The Public Goods Bonus Le bonus pour les biens publics Die Gemeinwohlprämie

EuroChoices, Volume 24, Issue 3, Page 11-18, December 2025.
Summary The Public Goods Bonus (PGB) is a model developed by Land Care Germany for environmentally oriented agricultural payments based on the principle of ‘public money for public goods’. The aim is to link direct payments to ecological services and to reward farmers through a flexible points system for measures in areas such as biodiversity, climate ...
Christine Krämer, Norbert Röder
wiley   +1 more source

Transmissions, Decisions, Discourses – A Methodological Framework for Measuring and Comparing Democratic Innovations’ Policy‐Impact(s)

Swiss Political Science Review, Volume 31, Issue 4, Page 597-621, December 2025.
Abstract Democratic innovations are increasingly used to counteract crisis phenomena such as citizen disengagement or disaffection. But to offer a cure, democratic innovations must be embedded within the democratic system; there must be a healthy “flow in communication” (henceforth: transmissions) between different democratic spaces.
Dannica Fleuß, Christoph Deppe
wiley   +1 more source