Results 21 to 30 of about 35,641 (140)

Conserved areas: Obligations, challenges, risks and opportunities for successful implementation of other effective area‐based conservation measures (OECMs) in France

People and Nature, Volume 7, Issue 9, Page 2154-2171, September 2025.
Abstract Other effective area‐based conservation measures (OECMs) are a promising tool to conserve biodiversity in human‐dominated land‐ and seascapes, but their implementation still raises some challenges. Addressing those challenges is necessary to ensure potential OECMs are well‐designed, fitted to the local social‐ecological context and effective ...
Anna Stier, Erwan Cherel, Joachim Claudet, Laure Debeir   +3 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

Cybersecurity Risks and Incidents Disclosure: A Literature Review*

Accounting Perspectives, Volume 24, Issue 3, Page 605-667, September 2025.
ABSTRACT This paper reviews the expanding literature on the disclosure of cybersecurity risks and incidents. In contrast to prior reviews on cybersecurity, we focus specifically on disclosure and consider studies publicly available to the end of 2024. We classify the literature along three main dimensions: characteristics, determinants, and outcomes of
Farzaneh Amani, Michel Magnan, Rucsandra Moldovan   +2 more
wiley   +1 more source

Les investissements dans le secteur des transports: L'évaluation de l'optimisation des ressources par l'Office national d'audit [PDF]

, 2014
The UK National Audit Office (NAO) scrutinises public spending on behalf of Parliament, helping it to hold government departments to account and helping public bodies improve performance and delivery.
Barker, Geraldine, Beardsley, Grace, Parsons, Annie   +2 more
core  

L'EVALUATION ECONOMIQUE DU RISQUE NUCLEAIRE [PDF]

, 2013
La production d'électricité au moyen de l'énergie nucléaire est une activité dont on ne peut ignorer ignorer les risques et elle doit faire l'objet d'un calcul économique approprié.
Picard, Pierre
core   +2 more sources

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

Comment concilier développement économique et environnement ? [PDF]

, 2016
Rapport du Conseil économique pour le développement durable (France), consultable ici : http://www.developpement-durable.gouv.fr/IMG/pdf/Comment_concilier_developpement_economique_et_environnement ...
Aghion, Philippe, Baron, Richard, Bompard, Jean-Pierre, Bureau, Dominique, Crifo, Patricia, Criqui, Patrick, Girouard, Nathalie, Glachant, Matthieu, Kervinio, Yann, Quinet, Alain, Schubert, Katheline, Treich, Nicolas, Tutenuit, Claire   +12 more
core   +2 more sources

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

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