Results 131 to 140 of about 723 (172)

The Great Cosmic Silence: What Does the Fermi Paradox Tell About the Future of Humanity?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines how institutional time horizons shape the long‐term survival prospects of human technological civilisation. While research on global catastrophic and existential risks has expanded, the temporal structures of political‐economic institutions remain underexamined.
Heikki Patomäki
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho   +5 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Spatial spillovers and nonlinear drivers of water-supply carbon emissions in China. [PDF]

open access: yesEnviron Sci Ecotechnol
Jiang L   +4 more
europepmc   +1 more source

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

open access: yesMethods 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   +2 more
wiley   +1 more source

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