Results 11 to 20 of about 5,617 (97)

Digitalising biodiversity: Exploring perceptions on risks and opportunities

open access: yesPLANTS, PEOPLE, PLANET, EarlyView.
Digitalisation is transforming biodiversity conservation, offering new opportunities for research, governance and public engagement. Herbarium digitisation, for example, enables large‐scale access to plant data, supporting conservation, restoration and sustainable use.
Björn‐Ola Linnér   +9 more
wiley   +1 more source

Plant Variety Registration in Transition: Opportunities for Innovation and Reform in The European Union Enregistrement des variétés végétales en transition : opportunités d’innovation et de réforme dans l’Union européenne Die Registrierung von Pflanzensorten im Wandel: Chancen für Innovation und Neugestaltung in der Europäischen Union

open access: yesEuroChoices, EarlyView.
Summary Modernising the European Union’s plant variety registration system is critical to enabling the development and adoption of sustainable, climate‐resilient varieties aligned with the EU Farm‐to‐Fork Strategy. However, the current system is outdated and under increasing pressure. While legislative reform is underway, key points of divergence among
Sergio Urioste Daza   +2 more
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Modélisation du domaine par une méthode fondée sur l'analyse de corpus (2000) [PDF]

open access: yes, 2000
12 pagesNational audienceLes nombreux travaux actuels sur les ontologies et modèles de domaines, justifiés par la perspective de leur réutilisabilité, proposent très peu de solutions aux problèmes pratiques de recueil et de structuration de ces ...
Aussenac-Gilles, Nathalie   +2 more
core   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
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

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

Tests comparatifs d'utilisabilité des plateformes Swissbib.ch et Data.bnf.fr [PDF]

open access: yes, 2016
L’apparition des plateformes en Linked Open Data, permet d’entrevoir de nouvelles possibilités d’accès à l’information et offre de nouvelles opportunités en termes d’utilisabilité.
Lourdin, Mathieu, Schneider, René
core  

Inspiratory and expiratory tracheal pressures during high‐intensity exercise in harness racehorses

open access: yesEquine Veterinary Journal, EarlyView.
Abstract Background Exercise‐related upper respiratory tract (URT) disorders are common in racehorses. Objective assessment of URT mechanics is essential to quantify degrees of obstruction caused by URT disorders identified upon dynamic endoscopy. Objectives To establish reference values for inspiratory and expiratory tracheal pressures (cmH2O) during ...
Hanna Vermedal   +5 more
wiley   +1 more source

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