Results 121 to 130 of about 5,417 (233)

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

Accounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

[Experience of Nursing Professionals with Advanced Practice competencies with triage implementation in Primary Care Emergency Services]. [PDF]

Aten Primaria
Pérez-Romero G, Jiménez-García Á, Hueso-Montoro C, Montoya-Juárez R, García-Caro MP.   +4 more
europepmc   +1 more source

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

Contemporary 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, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

[Opportunities in rural telemedicine through two university projects. Commentary on the article: 'Rural telemedicine from a university perspective']. [PDF]

Aten Primaria
Robles Pellitero S.
europepmc   +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

Contemporary 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

[Sinonasal ameloblastoma: Clinical case presentation and literature review]. [PDF]

Rev Med Inst Mex Seguro Soc
Martínez-Fernández FJ, Juárez-Aguilar FG.   +1 more
europepmc   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

Forecasting ecological trajectories from ecological dynamic regimes to improve resilience analysis

Methods in Ecology and Evolution, EarlyView.
Abstract The ecological dynamic regime (EDR) framework was recently proposed as an alternative to equilibrium‐based approaches for assessing ecological resilience in empirical systems, explicitly incorporating dynamic regimes as a reference for assessing the system's deviation during disturbances.
Martina Sánchez‐Pinillos, Marie‐Josée Fortin, Christian Messier, Daniel Kneeshaw   +3 more
wiley   +1 more source

Correction: What emotions are elicited by smells in Japanese people? Emotional measurement using a universal scale in Japanese. [PDF]

PLoS One
PLOS One Staff.
europepmc   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

Anthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin, Alexis Aubin‐Laperrière, Nicolas Cadieux, Patrick Weldon   +3 more
wiley   +1 more source