Results 141 to 150 of about 18,700 (261)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

What drives family physicians to rural practice? A discrete choice experiment in Vietnam. [PDF]

Health Policy Open
Pham CAT, Le NQT, Kim D.
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

Structural diversity of isoprene synthases in mosses from multiple terpenoid synthase lineages. [PDF]

J Biol Chem
Kawakami T, Miyazaki S, Inoue Y, Kawaide H.   +3 more
europepmc   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

Antifungal susceptibility and molecular characterization of clinical and environmental isolates of <i>Schizophyllum commune</i>. [PDF]

J Clin Microbiol
Pasquier G, Harmand P-O, Le Feur L, Guemas E, Bellanger AP, Maubon D, Favel A, Cottrel C, Hasseine L, Sabou M, Dannaoui E, Fekkar A, Normand A-C, Gangneux J-P, Delhaes L, Sasso M, Lachaud L.   +16 more
europepmc   +1 more source

Private Land Ownership: Tax or Socialize?

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

The role of latitude and the Carpathian Mountain barrier in the spatial spread and population bottlenecks of Schizophyllum commune. [PDF]

BMC Microbiol
Boiko S.
europepmc   +1 more source

Terendak Military Cemetery: Bodies, Burials, and ‘Operation Bring Them Home'

Australian Journal of Politics &History, EarlyView.
Terendak Military Cemetery occupies an unusual position in the history of Australian war cemeteries. Initially established to service the needs of the community at Terendak Garrison—the operational base for Commonwealth forces in Malaya during the early years of the Cold War—it became the official overseas burial site of Australian dead during the ...
Hannah Swaine, Kate Ariotti
wiley   +1 more source

Inhibitory Effects and Mechanisms of Volatile Organic Compounds from <i>Schizophyllum commune</i> Against the Pepper Gummosis Pathogen <i>Fusarium tricinctum</i>. [PDF]

Antioxidants (Basel)
Wang B, Yan Y, Sun Y, Zhang C, Wang X, Chen W, He J.   +6 more
europepmc   +1 more source