Results 21 to 30 of about 35,424 (121)

Project management challenges in client‐consultant decision‐making: A case for the Ghanaian mining construction industry

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 42, Issue 2, Page 302-319, June 2025.
Abstract This study explores the complex decision‐making (DM) dynamics between clients and consultants, a crucial area often neglected in existing research. Utilizing a Multi‐Perspective Approach combined with Multi‐Criteria Decision Analysis, we examine DM challenges such as cost overruns, project delays, and compromised work quality stemming from ...
A. Akofa Amegboleza, Amevi Acakpovi, M. Ali Ülkü   +2 more
wiley   +1 more source

Exclusivités sur les droits audio-visuels et politiques de concurrence : quels outils de régulation des marchés [PDF]

, 2011
La convergence numérique a des effets ambivalents sur la concurrence. D'une part, elle renforce la contestabilité des positions acquises en redéfinissant les frontières des marchés. D'autre part, elle peut favoriser des stratégies anticoncurrentielles de
Marty, Frédéric
core   +1 more source

The Effect of Operating Leverage on Managers' Capital Investment Decisions*

Accounting Perspectives, Volume 24, Issue 2, Page 393-422, June 2025.
ABSTRACT Holding all else constant, a larger proportion of fixed costs in the cost structure (i.e., higher operating leverage) implies a greater profit volatility for a given level of demand fluctuation. In a setting where operating leverage is irrelevant to the choice of investment projects, I experimentally examine whether managers under high ...
Sangmok Lee
wiley   +1 more source

Investor overreactions to transnational peer firm earnings: The role of accounting standards

Contemporary Accounting Research, Volume 42, Issue 2, Page 1145-1175, Summer 2025.
Abstract This study finds that accounting standards play an important role in cross‐border investor reactions to peer firm earnings. Specifically, we document that when international peer firms report under the same accounting standards, investors overreact to peer firms' earnings announcements.
Manuel Herkenhoff, Martin Nienhaus
wiley   +1 more source

Doit-on procéder à la réfection de l'unité 2 de la centrale thermonucléaire de Pickering A? Une application du principe de précaution [PDF]

, 2005
Rapport de rechercheNuméro de référence interne originel : a1.1 g ...
LORD, Jean-Benoît
core   +1 more source

Opinion and report of the French Agency for Food, Environmental and Occupational Health & Safety (ANSES) relating to an analysis of the health risks associated with exposure to caterpillars with stinging hairs and the development of management recommendations

Food Risk Assess Europe, Volume 3, Issue 2, April 2025.
Abstract Several species of Lepidoptera with caterpillars bearing urticating hairs are increasing their range in metropolitan France from year to year, such as the pine processionary (Thaumetopoea pityocampa Denis et Schiffermüller 1775) whose presence was historically limited to the south of France, and which is gradually being observed in the north ...
Nicolas Desneux, Andrea Battisti, Anne‐Sophie Brinquin, Rudy Caparros‐Megido, Gilbert Gault, Carole Kerdelhué, Stéphane Krebs, Myriam Mérad, Catherine Pecquet, Tina Rambonilaza, Thomas Le Bourgeois, Philippe Castagnone, Thierry Candresse, Nicolas Desneux, Sandrine Eveillard, Florence Fontaine, Pascal Gentit, Martin Godefroidd, Lucia Guerin, Bruno Hostachy, Hervé Jactel, Eleni Kazakou, Christophe Le May, Eric Lombaert, David Markowski, Charles Manceau, Arnaud Monty, Maria Navajas, Céline Robin, Aurélien Sallé, Frédéric Suffert, Stéphan Steyer, Pierre‐Yves Teycheney, Eric Verdin, François Verheggen, Gilles Meyer, Xavier Bailly, Catherine Belloc, Stéphane Bertagnoli, Alain Boissy, Séverine Boullier, Henri‐Jean Boulouis, Eric Cardinale, Aurélie Courcoul, Alice De Boyer Des Roches, Barbara Dufour, Veasna Duong, Emmanuelle Gilot‐Fromont, Etienne Giraud, Lionel Grisot, Claire Guinat, Nadia Haddad, Elsa Jourdain, Hervé Juin, Sophie Le Bouquin‐Le Neveu, Caroline Le Maréchal, Sophie Le Poder, Yves Millemann, Pierre Mormède, Carole Peroz, Claire Ponsart, Céline Richomme, Claude Saegerman, Jean‐François Valarcher, Isabelle Vallée, Agnès Waret‐Szkuta, Natacha Woronoff‐Rehn, Georges De Sousa, Olivier Adam, Alain Aymard, Jean‐Christophe Cahuzac, Pierre Greve, Philippe Hartemann, Claire Hellio, Dominique Pessel, Vincent Richard, Christophe Soumet, Laura Maxim, Louis‐Georges Soler, Bénédicte Apouey, Luc Baumstark, Céline Bonnet, Thierry Brunelle, France Caillavet, Alain Carpentier, Thomas Coutrot, Cécile Detang‐Dessendre, Serge Garcia, Julien Gauthey, Emmanuelle Lavaine, Christine Le Clainche, Marc Leandri, Youenn Loheac, Sélim Louafi, Eric Plottu, Elodie Rouviere, Maïder Saint‐Jean, Denis Salles, Léa Tardieu, Jean‐Christophe Vergnaud, Jens Abildtrup, Catherine Collignon, Karine Fiore, Emeline Hily, Sandra Sinno‐Tellier, Emmanuel Gachet   +105 more
wiley   +1 more source

Opinion and report of the French Agency for Food, Environmental and Occupational Health & Safety (ANSES) on the assessment of the impact of fox population dynamics on public health

Food Risk Assess Europe, Volume 3, Issue 2, April 2025.
ABSTRACT The Red Fox (Vulpes vulpes) can be hunted as a game species. It may also be listed as a “species likely to cause damage” (ESOD – the acronym in French), for public health reasons among others. Conversely, benefits linked to the presence of foxes are also put forward, such as the predation of rodents carrying zoonotic agents.
Emmanuelle Gilot‐Fromont, Isabelle Villena, Elsa Bonnaud, Claude Fischer, Etienne Giraud, Annick Linden, François Meurens, Carine Paraud, Francis Raoul, Céline Richomme, Sandrine Ruette, Michel Trommetter, Isabelle Vallée, Gilles Meyer, Xavier Bailly, Catherine Belloc, Stéphane Bertagnoli, Alain Boissy, Séverine Boullier, Henri‐Jean Boulouis, Eric Cardinale, Aurélie Courcoul, Alice De Boyer Des Roches, Barbara Dufour, Veasna Duong, Lionel Grisot, Claire Guinat, Nadia Haddad, Elsa Jourdain, Hervé Juin, Sophie Le Bouquin‐Le Neveu, Caroline Le Maréchal, Sophie Le Poder, Yves Millemann, Pierre Mormède, Carole Peroz, Claire Ponsart, Claude Saegerman, Jean‐François Valarcher, Isabelle Vallée, Agnès Waret‐Szkuta, Natacha Woronoff‐Rehn, Laura Maxim, Louis‐Georges Soler, Bénédicte Apouey, Luc Baumstark, Céline Bonnet, Thierry Brunelle, France Caillavet, Alain Carpentier, Thomas Coutrot, Cécile Detang‐Dessendre, Serge Garcia, Julien Gauthey, Emmanuelle Lavaine, Christine Le Clainche, Marc Leandri, Youenn Loheac, Sélim Louafi, Eric Plottu, Elodie Rouviere, Maïder Saint‐Jean, Denis Salles, Léa Tardieu, Jean‐Christophe Vergnaud, Philippe Fravalo, Frédéric Auvray, Mickaël Boni, Frédéric Borges, Gilles Bornert, Frédéric Carlin, Catherine Chubilleau, Monika Coton, Georges Daube, Noémie Desriac, Florence Dubois‐Brissonnet, Michel Federighi, Michel Gautier, Michèle Gourmelon, Sandrine Guillou, Stéphane Guyot, Didier Hilaire, Nathalie Jourdan‐da Silva, Claire Le Henaff‐Le Marrec, Sandra Martin‐Latil, Jeanne‐Marie Membré, Eric Oswald, Nadia Oulahal, Pascal Piveteau, Sabine Schorr‐Galindo, Régine Talon, Isabelle Villena, Emmanuelle Robardet, Nathalie Arnich, Karine Fiore, Florence Etoré, Véronique Raimond, Catherine Collignon   +97 more
wiley   +1 more source

The consequences of expanded audit reports for small and risky companies

Contemporary Accounting Research, Volume 42, Issue 1, Page 576-614, Spring 2025.
Abstract The United Kingdom mandated expanded audit reports in two waves, starting in 2013 and 2017, respectively. Prior studies of the first wave, which included large and highly regulated companies, concluded that expanded reports have limited incremental value.
Elizabeth Gutierrez, Miguel Minutti‐Meza, Kay W. Tatum, Maria Vulcheva   +3 more
wiley   +1 more source

L'évaluation économique du risque nécléaire

, 2014
La production d'électricité au moyen de l'énergie nucléaire est une activité dont on ne peut ignorer les risques et elle doit faire lobjet d'un calcul économique approprié.
Picard, Pierre
core   +1 more source

The use of cash flows metrics in CEO compensation and the design of loan contracts

Contemporary Accounting Research, Volume 41, Issue 4, Page 2384-2416, Winter 2024.
Abstract This study examines whether using cash‐flow‐based performance metrics (CFM) in CEO compensation contracts affects the design of loan contracts. Cash‐flow‐based performance evaluation explicitly motivates the CEO to improve the firm's cash flows, which may enhance debt repayment ability and reduce credit risk.
Guojin Gong, Xin Daniel Jiang, Biqin Xie
wiley   +1 more source