Accounting

Related publications (155)

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Capital ages and must eventually be replaced. We propose a theory of financing in which firms borrow to finance investment and deleverage as capital ages to have enough financial slack to finance replacement investments. To achieve these dynamics, firms is ...

Lausanne2024

Perspective Alkaline electrolyzers: Powering industries and overcoming fundamental challenges

Hubert Girault

For the sustainable development of the renewable hydrogen sector, alkaline electrolysis appears to be a technology of choice. Nevertheless, despite its long history that showed its reliability in the industrial field and despite the traditional belief from ...

Cell Press2024

Equity ownership and identification with the founding team

Eva Maria Weissenböck

Founders benefit from identifying with their founding teams because identification facilitates cooperation in the team, aligns founders' actions with the norms and interests of the team, and, ultimately, enhances team performance. High identification with ...

Hoboken2024

Asset purchases, limited asset markets participation and inequality

Stylianos Tsiaras

This paper analyses the effects of quantitative easing (QE) on households' income and consumption inequality in the Euro Area. Using a SVAR with high frequency identification, I show that an identified QE shock is redistributive and expansionary. To ration ...

ELSEVIER2023

Neural Basis of Internal Attention in Adults with Pure and Comorbid ADHD

Farnaz Delavari, Halima Rafi

Objective: To examine whether putatively atypical neuronal activity during internal attention in ADHD yields insights into processes underlying emotion dysregulation. Methods: We used a word processing paradigm to assess neural activations in adults with A ...

2023

We live in an era defined by attempts to grapple with an ever-expanding array of grand societal challenges (GCs). These challenges comprise transformational social and environmental issues, such as environmental degradation and global pandemics, and the cr ...

EPFL2023

In this work we consider an online learning problem, called Online k-Clustering with Moving Costs, at which a learner maintains a set of k facilities over T rounds so as to minimize the connection cost of an adversarially selected sequence of clients. The ...

2023

Lead immobilization for environmentally sustainable perovskite solar cells

Michael Graetzel, Antonio Abate, Hui Zhang

Lead halide perovskites are promising semiconducting materials for solar energy harvesting. However, the presence of heavy-metal lead ions is problematic when considering potential harmful leakage into the environment from broken cells and also from a publ ...

NATURE PORTFOLIO2023

Mise en oeuvre d’une gestion du risque en entreprise 2.0

Cosette Schuler

The Management is a key element in organizations and is a major component in their success. The aim of this thesis is to study the implementation of an enterprise management by putting forward the human factor. The ISO31000 ”Risk Management” standard and t ...

2022

Years of globalization, outsourcing and cost cutting have increased supply chain vulnerability calling for more effective risk mitigation strategies. In our research, we analyze supply chain disruptions in a production setting. Using a bilevel optimization ...

SPRINGER HEIDELBERG2022