Results 41 to 50 of about 5,422 (131)

Fallow Fields, Falling Incomes: The CAP 2023–2027 Framework in the Italian Cereal Sector Champs en jachère, revenus en baisse : Le cadre de la PAC pour 2023–2027 dans le secteur céréalier italien Brachliegende Felder, sinkende Einkommen: Die GAP 2023–2027 im italienischen Getreidesektor

open access: yesEuroChoices, EarlyView.
Summary Analysis of recent Eurostat data shows a progressive decline in EU cereal production. While cultivated acreage has contracted steadily since 2013, the most severe output reduction occurred during 2022–2024, driving a surge in import volumes. This is mirrored in Italy, exposing systemic vulnerabilities within high‐value agri‐food supply chains ...
Emanuele Spada   +4 more
wiley   +1 more source

Naples cannibale. Jeux d’échelle et Unterwelt dans l’art contemporain

open access: yesActes Sémiotiques
Ce texte examine la variation d’échelle comme opérateur sémiotique central dans la production et la réception de l’œuvre contemporaine. À partir de la lecture goethéenne de Naples et de l’esthétique du sublime, l’échelle est abordée non comme donnée ...
Mirco VANNONI
doaj   +1 more source

Validação da Échelle Douleur Inconfort Nouveau-Né para a cultura brasileira

open access: yesRevista da Escola de Enfermagem da USP, 2018
RESUMO Objetivo Avaliar a confiabilidade e a validade da versão brasileira da Échelle Douleur Inconfort Nouveau-Né, que mensura a dor prolongada em recém-nascidos. Método Estudo metodológico realizado junto com recém-nascidos.
Flávia de Souza Barbosa Dias   +3 more
doaj   +1 more source

Engagement des étudiants : une échelle de mesure multidimensionnelle appliquée à des modalités de cours hybrides universitaires

open access: yesMesure et Évaluation en Éducation, 2020
Les modalités de cours hybrides, qui combinent des activités synchrones (en classe ou virtuelles) et en ligne asynchrones, représentent un terrain potentiel d’augmentation du niveau d’engagement des étudiants dans leurs cours. L’étude de l’engagement des
Géraldine Heilporn   +3 more
doaj   +1 more source

Élaboration et validation d’une échelle de mesure de la professionnalisation des étudiants et des étudiantes universitaires en sciences de la santé

open access: yesMesure et Évaluation en Éducation, 2022
Cet article présente les résultats d’une étude ayant pour objectif l’élaboration et la validation d’une échelle de mesure de la professionnalisation des étudiants et étudiantes universitaires en sciences de la santé. Des éléments de preuve de contenu, de
Marilou Bélisle   +7 more
doaj   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Beyond Representation: From Pseudo‐Diversity to Authentic Inclusion in the Accounting Profession Au‐delà de la représentation : de la pseudo‐diversité à une inclusion authentique au sein de la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Canada's rapidly evolving demographic landscape presents Canadian accounting firms and practitioners with both an imperative and an opportunity to employ diverse accounting professionals—yet despite widespread adoption of diversity, equity, and inclusion (DEI) initiatives, a persistent gap exists between stated commitments and realized ...
Narjis F. Karani, Charles H. Cho
wiley   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

Contrastive ecoacoustic indices: Large‐scale global soundscape characterization with contrastive inference

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut   +7 more
wiley   +1 more source

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