Results 91 to 100 of about 6,697,211 (239)

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner, Marek Reuter, Torkel Strömsten   +2 more
wiley   +1 more source

Rugged Guy Haven: A Perception of the Tondoeños as a Community of Toughies through Film Productions

Sukisok
This study examines the social history of Tondo as the social network that demonstrated the existence of livelihood and community became a factor in the growth of Manila.
Ivan Kaye Bantigue, Augusto V. de Viana
doaj   +1 more source

Taking Action on Racism and Structural Violence in Psychiatric Training and Clinical Practice. [PDF]

Can J Psychiatry, 2023
Jarvis GE, Andermann L, Ayonrinde OA, Beder M, Cénat JM, Ben-Cheikh I, Fung K, Gajaria A, Gómez-Carrillo A, Guzder J, Hanafi S, Kassam A, Kronick R, Lashley M, Lewis-Fernández R, McMahon A, Measham T, Nadeau L, Rousseau C, Sadek J, Schouler-Ocak M, Wieman C, Kirmayer LJ.   +22 more
europepmc   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Robert Altman : erste bibliographische Notizen [PDF]

, 2010
Die folgende Arbeitsbibliographie entstand im Kontext eines Seminars zu den Filmen Altmans. Sie versteht sich als eine erste Durchsicht des Materials und soll fortgeschrieben werden.
Jebsen, Nina, Wulff, Hans Jürgen
core  

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

Playing with Identity. Authors, Narrators, Avatars, and Players in The Stanley Parable and The Beginner’s Guide [PDF]

, 2019
This article offers a comparative analysis of Davey Wreden’s The Stanley Parable (Wreden 2011 / Galactic Cafe 2013) and The Beginner’s Guide (Everything Unlimited Ltd.
Backe, Hans-Joachim, Thon, Jan-Noël
core  

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

Contemporary 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, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

‘AN AUSTRIAN FATE’: TRAUMA, REPRESSION AND WAR IN ADRIAN GOIGINGER'S DER FUCHS (2022)

German Life and Letters, EarlyView.
ABSTRACT This article examines one of the highest‐grossing films in recent years in Austria, Der Fuchs (Adrian Goiginger, 2022), which focuses on the friendship of the protagonist, a Wehrmacht soldier, with an abandoned fox cub, but in the process elides more than four years of the soldier's wartime experience.
Katya Krylova
wiley   +1 more source