Results 131 to 140 of about 115,415 (258)

Advanced parametrisations for hadronic form factors

open access: yesJournal of High Energy Physics
The rich analytic structure of hadronic form factors makes a theoretically consistent yet easily applicable parametrisation cumbersome. Consequently, most parametrisations are limited to reproducing the simplest analytic features sufficient to describe ...
Nienke C. Balz   +4 more
doaj   +1 more source

Theorie und Praxis? Theorie als Praxis!

open access: yes, 2023
Müller M-L. Theorie und Praxis? Theorie als Praxis!. Geschichtstheorie am Werk.
Müller, Maja-Lisa ; https://orcid.org/
core  

On the problem of continuity: a theory of culture beyond invention Le problème de la continuité : une théorie de la culture au‐delà de l'invention

open access: yesJournal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 365-383, June 2026.
Anthropologists, in common with social theorists more generally, have often understood social life as an emergent phenomenon grounded in practices of creativity and improvisation. Where stasis and continuity feature, these are often presented as illusory manifestations of underlying processes of ‘invention’, or as external impositions upon otherwise ...
Paolo Heywood, Thomas Yarrow
wiley   +1 more source

Theories or No Theories—Is Anything Evolving?

open access: yesCambridge Quarterly of Healthcare Ethics, 2023
Takala, Tuija, Häyry, Matti
openaire   +3 more sources

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

open access: yesAccounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

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

open access: yesAccounting 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

Auditor Task Prioritization Hiérarchisation des tâches d’audit

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 849-867, Summer 2026.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1064-1090, Summer 2026.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Policy Learning and Policy Development in Innovation Policy: Canada's Global Innovation Clusters Initiative

open access: yesCanadian Public Administration, Volume 69, Issue 2, Page 167-188, June 2026.
Abstract This article argues that policy learning is essential for effective innovation policy. The ability to learn from past experiments in a reflexive fashion is a prerequisite for effective policy design. The article responds to the call for more applied research to compliment the theoretical framing of policy learning in the literature.
David A. Wolfe, Travis Southin
wiley   +1 more source

Eros und Erkenntnis: 50 Jahre Adornos 'Ästhetische Theorie'

open access: yes, 2019
Vor 50 Jahren veröffentlichten Gretel Adorno und Rolf Tiedemann erstmals eine aus dem Nachlass edierte Ausgabe von Theodor W. Adornos Ästhetischer Theorie.
Pichler, A.   +6 more
core  

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