Results 11 to 20 of about 100 (95)

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

Contemporary 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

Genèse et thématologie de Don Quichotte : l'inflexion des chapitres VI et VII

Orbis Litterarum, EarlyView.
Résumé Cet article examine la genèse de Don Quichotte à partir d'une analyse thématologique des chapitres VI et VII de la première partie, afin de réévaluer l'hypothèse critique selon laquelle l'œuvre aurait pu être initialement conçue comme un roman bref.
José Rienda Polo
wiley   +1 more source

Stagewise crop yield prediction with multisource functional indices

Canadian Journal of Statistics, Volume 54, Issue 1, March 2026.
Abstract Index insurance design involves integrating weather data, soil moisture, phenology information, and satellite imagery, which presents challenges in data fusion. This article addresses the modelling of multisource functional indices of varying lengths by constructing a stagewise ensemble of sequential models.
Jing Zou, Ostap Okhrin
wiley   +1 more source

Structure spatio-temporelle des populations de macroinvertébrés benthiques de la rivière Bibwa à Kinshasa, RD Congo

Revue Congolaise des Sciences et Technologies
Cette étude a pour objectif d'analyser la structure spatio-temporelle des populations de macroinvertébrés benthiques de la rivière Bibwa à Kinshasa (République Démocratique du Congo) et d'évaluer la répartition des taxons du macrofaune en relation avec ...
Clément Kilingwa Munganga, Willy Swana Lusasi, Santos Mutanda Kavumbu, John Makiadi Tembeni   +3 more
doaj   +1 more source

Physiological roles of lignins – tuning cell wall hygroscopy and biomechanics

New Phytologist, Volume 248, Issue 6, Page 2674-2706, December 2025.
Summary Lignins constitute the second most abundant carbon‐storing biopolymers in the biosphere. These phenolic polymers accumulate in different concentrations, compositions, and localisations within and between cell wall layers and cell types. Lignins were acquired during plant terrestrialisation 450 million years ago, and the diversification of their
Edouard Pesquet, Igor Cesarino, Shinya Kajita, Katharina Pawlowski   +3 more
wiley   +1 more source

Recent vegetation shifts in the French Alps with winners outnumbering losers

Journal of Ecology, Volume 113, Issue 11, Page 3275-3292, November 2025.
Analysing 11 million records of 4250 French Alps plant species over 30 years shows that one‐third expanded their range, dominated by thermophilic and fast‐colonizing species, while 13% declined. Most species showed little response, with potential shifts lagging behind climate change. Our study deepens our understanding of the complex dynamics of recent
Romain Goury, Wilfried Thuiller, Sylvain Abdulhak, Gilles Pache, Jérémie Van Es, Diana E. Bowler, Julien Renaud, Cyrille Violle, Tamara Münkemüller   +8 more
wiley   +1 more source

Ecological factors underlying the spatiotemporal dynamics in a key forest beetle pollinator Facteurs écologiques à la base de la dynamique spatio‐temporelle d'un important coléoptère forestier pollinisateur

Agricultural and Forest Entomology, Volume 27, Issue 4, Page 590-599, November 2025.
Eusphalerum, an understudied beetle pollinator in North America, comprises over 50% of beetle specimens collected using flight‐intercept traps in forests across New Brunswick, Canada. In a study investigating its phenology, congeneric aggregation and population dynamics, we demonstrated that Eusphalerum exhibits unique phenology distinct from other ...
Mélodi Lagacé, Denis R. Boudreau, Louka Tousignant, Gaétan Moreau   +3 more
wiley   +1 more source

Predicting rare events using training data from stratified sampling designs, with application to human‐caused wildfire prediction

Canadian Journal of Statistics, Volume 53, Issue 3, September 2025.
Abstract Response‐based sampling is often used in modelling rare events from large, imbalanced data for efficiency. When modelling the event with logistic regression, the sampling design may be adjusted for using sampling weights or an offset. We propose a stratified sampling design for modelling rare events with large data which improves on previous ...
Johanna de Haan‐Ward, Douglas G. Woolford, Simon J. Bonner   +2 more
wiley   +1 more source

Evaluating patterns of plant phenological progression and pronghorn movement behaviors across diverse landscapes Évaluation des modèles de progression phénologique des plantes et des comportements de mouvement des antilopes d'Amérique dans divers paysages

Wildlife Monographs, Volume 218, Issue 1, September 2025.
We found variable spatial and temporal patterns and predictability of plant phenological progression across 8 pronghorn ranges in Montana. We sampled potential exposure to phenology values for migrants and residents along spring movement paths and summer ranges and found that within herds and years the resident and migrant movement strategies conferred
Kelly M. Proffitt, J. Terrill Paterson, Jesse D. DeVoe, Christopher P. Hansen, Joshua J. Millspaugh   +4 more
wiley   +1 more source