Results 71 to 80 of about 216,444 (252)

Term Logic [PDF]

open access: yesAxioms, 2020
The predominant form of logic before Frege, the logic of terms has been largely neglected since. Terms may be singular, empty or plural in their denotation. This article, presupposing propositional logic, provides an axiomatization based on an identity predicate, a predicate of non-existence, a constant empty term, and term conjunction and negation ...
openaire   +2 more sources

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Allestire l'antico. Un progetto per le Terme di Caracalla di Roma [PDF]

open access: yes, 2012
Progetto di musealizzazione e valorizzazione del complesso monumentale delle Terme di Caracalla a ...
ALTARELLI, Lucio
core  

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

The Genotype MTBDRplus ver. 2.0 test as a quick indicator of resistance to rifampicin and isoniazid in Mycobacterium tuberculosis strains

open access: yesMicrobiologia Medica, 2013
Tuberculosis is still a global emergency and a major public health problem, in some cases related to the appearance of strains of multi drug resistance (MDR) and extensive drug resistance (XDR) Mycobacterium tuberculosis complex.The correct determination
Salvatore Nisticò   +11 more
doaj   +1 more source

Term rewriting restricted to ground terms

open access: yesTheoretical Computer Science, 2003
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

L'evoluzine del sistema termale in Campania [PDF]

open access: yes, 2009
L'importanza delle terme per l'economia di ...
BALLETTA, FRANCESCO
core  

Pediatric pleural empyema: one of the management challenges in children of Democratic Republic of Congo

open access: yesLa Pediatria Medica e Chirurgica, 2017
Empyema is a serious complication characterized by purulent exudate and bacteria in the pleural space, which may progress to necrosis, cavitations or fistulas in the thoracic cavity.
Kibwe Alphonse Simbi   +6 more
doaj   +1 more source

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