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Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Etude de cas : stockage et transport de produits pulvérulents [PDF]

, 1997
National audienceLes transports et stockages en silo des produits pulverulents font partie des operations les plus courantes dans de nombreuses industries (agro-alimentaire, chimie, charbon,..
Lodel, Roland
core   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

Irrationnalité économique dans le système d'élevage bovin de combat mexicain [PDF]

, 1993
Le système d'élevage bovin de combat mexicain traditionnellement extensif au sein des immenses espaces des haciendas coloniales a été remis en cause par la Révolution et la Réforme Agraire qui ont été causes du démembrement des latifundios.
Bouet, Claude
core   +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

‘Missing persons’: Ancient legacies of human–environment interaction in tropical natural properties inscribed under the 1972 World Heritage Convention

Archaeometry, EarlyView.
Abstract Cultural and natural values form the core of World Heritage designation. Properties displaying both values, however, comprise a fraction of inscriptions (currently c. 3%) to the World Heritage List. In 1992, when that fraction stood at c. 5%, adoption of the popular ‘cultural landscapes’ category of cultural heritage in 1992 was therefore ...
Ryan J. Rabett
wiley   +1 more source

“Haram, she’s obese!” Young Lebanese-Canadian Women’s Discursive Constructions of “Obesity”

Atlantis, 2015
Using feminist poststructuralist and postcolonial lenses, we explore how young Lebanese-Canadian women construct “obesity” within the context of the current and dramatic hype about “obesity” and its impacts on the health of individuals and populations ...
Zeina Abou-Rizk, Geneviève Rail
doaj  

Colonial wars and trade restrictions: Fighting for exclusive trading rights

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper develops a model of colonial wars and trade restrictions, in which two metropolises compete for control over a colony's trade policy. In equilibrium, the metropolis that gains control can improve its terms of trade by restricting its rival's access to colonial trade.
Ivan G. Lopez Cruz, Gustavo Torrens
wiley   +1 more source

Rapport présenté à la Commission internationale de standardisation du matériel sanitaire, sur les expériences faites dans l'armée suisse avec le Vioforme et les objects de pansement au Vioforme. Etudes sur la durabilité et les méthodes d'appréciation du matériel de pansement au Vioforme [PDF]

, 2017
En 1888 existaient déjà, dans le matériel sanitaire de l'armée suisse, des cartouches de pansement avec compresses antiseptiques pour les premiers soins aux blessures.
Thomann, J.
core  

Cyclic combing of untreated and bleached human hair: Analysis of the time‐dependent breakage of hair through recording the formation of fibre fragments

International Journal of Cosmetic Science, EarlyView.
One important aspect of daily hair grooming routines is whether, after combing, conspicuous numbers of broken hairs are observed. Machine‐based cyclic combing of hair tresses serves as a good indicator for early hair breakage and as a suitable measure to determine the effect of an ingredient/product/process on hair ‘strength’.
Thomas Davies, Gabriele Wortmann, Franz J. Wortmann   +2 more
wiley   +1 more source