Results 31 to 40 of about 16,730 (165)

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Les résultats des élèves asiatiques dans les enquêtes internationales

Revue Internationale d’Éducation de Sèvres, 2015
This contribution proceeds in four stages. The first analyses the most visible and widely reported aspects of the 2012 PISA results for twelve Asian countries, as well as the OECD average, Finland and Canada – two reference countries in the West owing to
Jean-Marie De Ketele
doaj   +1 more source

Five Frontiers for Science and Practice of Ecosystem Restoration in East African Forest Landscapes 东非森林景观生态系统恢复的科学与实践:五大前沿

Integrative Conservation, Volume 4, Issue 4, Page 534-545, December 2025.
Implementing ecosystem restoration remains challenging for policymakers and practitioners. Focusing on Rwanda, we used a participatory world‐café approach involving scientists, practitioners, and decision‐makers working on ecosystem restoration to identify emerging challenges and future research priority areas. We identified five critical frontiers for
Dula W. Duguma, Katharina Löhr, Vicky M. Temperton, William Apollinaire, Matthias Baumann, Beth A. Kaplin, Verene Nyiramvuyekure, Susanne Vögele, Laura Kmoch, Tobias Plieninger, Jacqueline Loos, Tsinda Aime, Nzamukosha Beatrice, Sophia Bohn, Uwayezu Ernest, Marina Frietsch, Callixte Gatali, Ndahiriwe Innocent, Angelique Kangondo, Bulonvu Franklin, Leonidas Maniraho, Berta Martín‐López, Drocelle Mukaneza, Valery Ndagijimana, Gaelle Ndayizeye, Martin Nizeyimana, Elias Nyandwi, Venant Nzibaza, Stefan Sieber, Ping Sun, Jeffrey L. Ullman, Gloriose Umuziranenge, Meike Wollni, Joern Fischer   +33 more
wiley   +1 more source

Commerce équitable : de quelle équité parle-t-on? [PDF]

, 2011
Le commerce équitable s’est imposé sur la scène de la consommation responsable. Mais en quoi est-il plus équitable que le commerce conventionnel? Et dans quel sens doit-on entendre dans son cas le concept d’équité?
Gendron, Corinne, Girard, Bernard
core  

Socio‐Residential Inequalities and Inequalities at Elementary School: Repetition in French‐Speaking African Countries

African Development Review, Volume 37, Issue 4, December 2025.
Résumé Ce travail analyse, à partir de deux enquêtes PASEC (2014 et 2019), le redoublement à l’école primaire. Nous montrons que les enfants vivant en zone rurale ont, dans la majorité des pays, une probabilité plus élevée de redoubler avant le Grade 6.
Kady Marie‐Danielle Body, Liliane Bonnal, Moussa Djama Kairreh   +2 more
wiley   +1 more source

Différencier les enseignements avec et par le numérique ou l’équité à l’épreuve des contraintes

Médiations & Médiatisations
Cet article porte sur l’utilisation du numérique en contexte scolaire au regard des principes d’équité, de diversité et d’inclusion (EDI), à travers la mise en œuvre de la différenciation pédagogique, et interroge dans quelle mesure il est nécessaire de ...
Leïla Bouabdelli
doaj   +1 more source

Citizens' Inclusion in Public Services: A Systematic Review of the Public Administration Literature and Reflection on Future Research Avenues

Public Administration, Volume 103, Issue 4, Page 1097-1119, December 2025.
ABSTRACT Despite a resurgence of interest in social equity, citizens' inclusion in public services has attracted limited attention in the public administration literature so far, having often remained in the background of studies focusing on citizens' participation and representative bureaucracy.
Tana Licsandru, Elina Meliou, Ileana Steccolini, SinMun Chang   +3 more
wiley   +1 more source

Réinventer l’apprentissage du design : ateliers hybrides et immersifs au service de l’accessibilité numérique et de l’équité, diversité et inclusion

Médiations & Médiatisations
L’intégration des technologies immersives et hybrides dans l’enseignement du design redéfinit les paradigmes pédagogiques en introduisant des environnements interactifs favorisant une compréhension plus intuitive des concepts complexes.
Héla Oueslati
doaj   +1 more source

Income inequalities in longevity among Spanish retirement pensioners aged 65+: A comprehensive analysis from 2008 to 2021

International Social Security Review, Volume 78, Issue 4, Page 53-78, October/December 2025.
Abstract This paper examines disparities in longevity among Spanish retirement pensioners aged 65+, focusing on pension income and gender between 2008 and 2021. Using linked administrative records, we estimate life expectancy and complementary indicators (median, modal age at death, interquartile range).
Carlos Vidal‐Meliá, Marta Regúlez‐Castillo, Juan Manuel Pérez‐Salamero González   +2 more
wiley   +1 more source

Sharing Accounting Research on Equity, Diversity, Indigeneity, Inclusion, and Belonging (EDIIB): Using Infographics to Communicate Highlights and Foster Engagement*

Accounting Perspectives, Volume 24, Issue 3, Page 841-860, September 2025.
ABSTRACT This note introduces a set of one‐page research‐informed infographics addressing eight distinct topics on equity, diversity, Indigeneity, inclusion, and belonging (EDIIB) in accounting. The infographics serve to build community and capacity in EDIIB in the profession.
Merridee Bujaki, Anamika Jayendran
wiley   +1 more source