Results 41 to 50 of about 206,049 (216)

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

open access: yesEuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

Démocratiser la science

open access: yesRevue d'anthropologie des connaissances, 2017
Avec les sociétés de la connaissance, le rôle des savoirs experts s’est renforcé dans tous les domaines de la vie sociale. Quand ils touchent les processus délibératifs et la décision politique, leur rôle questionne la qualité et la nature des ...
Miquel Domènech
doaj   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

L’animalité dans l’oeuvre de Tristan Garcia: un roman philosophique contemporain

open access: yesКњижевна историја, 2022
Un des genres favoris du XVIIIe siècle français fut le roman philosophique: le bien-fondé d’une position ’philosophique’ (au sens encore très large caractéristique des Lumières) y était examiné par le biais de la fiction, du déroulement des aventures ...
Milica Vinaver-Ković
doaj   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Penser le silence, prendre la parole : expériences de lecture et sujets-lectrices dans les théories féministes littéraires anglo-américaines

open access: yesRelief: Revue Électronique de Littérature Francaise, 2023
Les théories féministes littéraires anglo-américaines n’ont eu de cesse de proposer depuis les années 70 une réflexion critique sur les pratiques de lecture féminines et féministes et plus largement sur la lecture empirique.
Anne-Claire Marpeau
doaj   +1 more source

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

A força dos partidos "fracos"

open access: yesDados: Revista de Ciências Sociais, 2011
Dans cet article, le but est de combler certaines lacunes dans les études de la scène électorale brésilienne. La littérature habituelle, en laissant de côté l'analyse de l'organisation des partis, néglige certaines questions de fond sur le fonctionnement
Fernando Guarnieri
doaj   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau   +2 more
wiley   +1 more source

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