Results 51 to 60 of about 5,125 (185)

The Training Complex: Shattering of the Coniunctio, Boundary Violation, and Sibling Turbulence on the Horizontal Plane

open access: yesJournal of Analytical Psychology, EarlyView.
Abstract This paper explores what is happening, for a trainee, when an ethical boundary violation occurs by the analyst with a fellow peer in training. I am approaching this through the Jungian concept of the alchemical vas as I attempt to make meaning of a catastrophic collapse of the analytic work.
Anne Marie Allen
wiley   +1 more source

L'imagination de l'auteur

open access: yesRevista Criação & Crítica, 2014
Dans un premier temps, cet article confronte deux positions sur la question théorique de la mort de l’auteur apparemment contraires et séparées dans le temps: Barthes lui-même et Antoine Compagnon.
Cristina Henrique da Costa
doaj   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng   +3 more
wiley   +1 more source

Le Grand Prix de l’image française, une existence éphémère

open access: yesComicalités, 2011
Some important facts mark the recognition of comic art in France and Europe: the creation of a Comics Club hosted by Francis Lacassin in the 1960s, and the International festival of Angoulême and of the National Center of Image and Comic Book (CNBDI) in ...
Thierry Crépin
doaj  

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng   +3 more
wiley   +1 more source

Uwagi o teorii autora w 1962 roku

open access: yesKwartalnik Filmowy, 2007
Sarris dokonuje swoistej rekapitulacji swoich sądów na temat polityki autorskiej (la politique des auteurs), a jednocześnie występuje w roli adwokata, który broni inkryminowanej teorii auteur.
Andrew Sarris
doaj   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

Las ruinas y las sombras de Manderley

open access: yesArbor: Ciencia, Pensamiento y Cultura, 2010
Las ruinas y las sombras de Manderley aborda posibles relaciones interpretativas recíprocas entre la novela de Daphne du Maurier Rebecca y la película homónima de Alfred Hitchcock. Algunos de los aspectos que se consideran relevantes en este estudio son:
María Donapetry Camacho
doaj   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards   +2 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

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