Results 91 to 100 of about 4,308 (259)

Discovering the unseen: A performance comparison of taxonomic classification methods for unknown DNA barcodes

Methods in Ecology and Evolution, EarlyView.
Abstract DNA barcoding and metabarcoding have emerged as cost‐efficient, standardized methods for characterizing local biodiversity. Based on the sequencing of a small targeted gene fragment, it is theoretically possible to identify a wide diversity of taxa by comparing them with reference sequence databases.
Johanna Orsholm, Alessandro Zito, Panu Somervuo, Jesse P. Harrison, Markus Koskela, Otso Ovaskainen, Mariana P. Braga, Nicolas Chazot, Tomas Roslin, Brendan Furneaux   +9 more
wiley   +1 more source

Novel class identification: A human‐in‐the‐loop approach for efficient species recognition in bioacoustic data

Methods in Ecology and Evolution, EarlyView.
Abstract Passive acoustic monitoring (PAM) is widely used to collect large‐scale wildlife data encompassing many species, but efficiently identifying all species—particularly rare and potentially endangered ones—without exhaustive manual examination of the entire dataset remains a major challenge.
Hannes Kath, Thiago S. Gouvêa, Daniel Sonntag   +2 more
wiley   +1 more source

Administrative Law Dilemma from Taxing the Economic Presence in Cloud Computing Post-Constitutional Court Decision in Indonesia

Administrative and Environmental Law Review
The expansion of the digital economy, particularly cloud computing, has exposed structural limitations in Indonesia’s Income Tax framework, which remains based on physical presence.
Andi Firyani Syabina, Ahmad Masum, Ahsan Yunus, Achmad Ruslan   +3 more
doaj   +1 more source

Do universal owners behave like universal owners? The emergence of a financial sector norm

American Business Law Journal, EarlyView.
Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley   +1 more source

ANALISIS KEBIJAKAN KENAIKAN TARIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PATI MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009

UIR Law Review
This article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

Accounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

The Relative Impact of Different News on Stock Returns: Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT We estimate the effects of different news events on New Zealand stock returns. Our results indicate that local news, such as announcements from the New Zealand Central Bank interest rate changes (official cash rate) and company earnings reports, generally has a greater impact than international news. However, U.S. Federal Open Market Committee
Rui Ma, Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti   +3 more
wiley   +1 more source

What Was ‘Middle Australia’? Social Categorisation and Political Positioning in the Late‐20th Century

Australian Journal of Politics &History, EarlyView.
ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
wiley   +1 more source

Monetary Targeting, Wages and Inflation in 1970s Australia: Always and Everywhere a Distributional Phenomenon?

Australian Journal of Politics &History, EarlyView.
ABSTRACT This paper examines the role of wages and the arbitration system in Australia's nine‐year experiment with official monetary targeting, initiated by the Fraser government in 1976. Instead of depoliticising inflation by turning it into a technical problem of monetary policy, monetarism in Australia was absorbed into the local view in which ...
Michael Beggs
wiley   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

American Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch, Jonathan P. Kastellec, Robin A. Taboni   +2 more
wiley   +1 more source