Results 11 to 20 of about 67 (67)

Digitalising biodiversity: Exploring perceptions on risks and opportunities

PLANTS, 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, Juliana Porsani, Bwalya Chibwe, Alva Linnér, Carlo Navarra, Maria Jernnäs, Marie Francisco, Tina‐Simone Neset, Alexandre Antonelli, Victoria Wibeck   +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

EuroChoices, 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 However, the current system is outdated and under increasing pressure.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, Ibtissem Taghouti, José María Gil Roig   +2 more
wiley   +1 more source

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

Accounting 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

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting 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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

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

Accounting 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, Patricia Jackson Farrell   +1 more
wiley   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Beyond the next step: A multi‐criteria generative validation framework for step selection functions

Methods in Ecology and Evolution, EarlyView.
Abstract Step‐selection functions (SSFs), typically fitted using step‐selection analysis (SSA) or integrated step‐selection analysis (iSSA) are widely used to infer habitat selection and movement kernels from high‐frequency telemetry data, but most standard validation tools focus on one‐step‐ahead prediction and do not guarantee that fitted models ...
Aurélien Nicosia
wiley   +1 more source

Relative detectability of Canadian plant species at risk in field surveys

Conservation Science and Practice, EarlyView.
Accurate detection is essential for estimating plant populations and ranges, yet many at‐risk plant species in Canada remain under‐studied in this regard. To address this, we ranked 199 at‐risk vascular plants by relative detectability based on traits like life cycle, habitat, and flower color, finding that perennial species, those with conspicuous ...
Margaret B. Hanna, Ana Hernandez Martinez De La Riva, Audrey C. Gilmour, Joseph R. Bennett   +3 more
wiley   +1 more source

Establishment and validation of a hair fall atlas for Chinese men based on trichoscopy

International Journal of Cosmetic Science, EarlyView.
A new hair fall atlas with 7 scales is established and validated and ready to publish as a new methodology. We observed good consistency between the dermatologists' grading (PCC >0.8), and a strong correlation shown between clinical scores and hair fall attributes based on image analysis (|p| > 0.8).
Rui Ma, Chunya Ni, Jinran Lin, Chanjuan Liu, Kai Yang, Qingmei Liu, Zheng Li, Yue Zhang, Hequn Wang, Yueqing Niu, Fengjie Su, Wenyu Wu   +11 more
wiley   +1 more source

The hidden science of haptics: A pedagogical review of tactile evaluation in cosmetics

International Journal of Cosmetic Science, EarlyView.
This review explores the physiological basis of tactile perception and critically examines classical and emerging sensory methods used in cosmetics, advocating for broader methodological integration and recognition of sensory analysis in the field. Abstract Sensory analysis is a cornerstone of cosmetic development, yet remains underrepresented in peer ...
Morgane Postec, Daria Terescenco, Ecaterina Gore   +2 more
wiley   +1 more source