Results 51 to 60 of about 334,450 (214)

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

La qualité dans l’industrie du tourisme : un impératif majeur pour un tourisme durable

Téoros, 2004
La démarche qualité est devenue inhérente à toute activité touristique, dans un souci de rentabilité (réduire les coûts de non-qualité), d’image de l’entreprise, de ses produits, de la fidélisation de la clientèle, mais aussi dans celui de s’inscrire ...
Saida Merasli
doaj  

Anisotropic behaviour law for sheets used in stamping: A comparative study of steel and aluminium [PDF]

, 2003
For a car manufacturer, reducing the weight of vehicles is an obvious aim. Replacing steel by aluminium moves towards that goal. Unfortunately, aluminium's stamping numerical simulation results are not yet as reliable as those of steel.
Bruno Macquaire, François, Hill, Jean-Jacques Sinou, Lemaı̂   +4 more
core   +5 more sources

Physical attractiveness, drug taking and gender differences

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This study investigates the relationship between adolescent physical attractiveness and drug‐taking behaviour, emphasizing the human capital and “pretty girl” effects on the decision to use drugs. Through the human capital effect, physically attractive adolescents are better positioned to accumulate human capital at a young age compared to ...
Andy Chung, Junsen Zhang
wiley   +1 more source

Control of travelling walls in a ferromagnetic nanowire

, 2006
We investigate the problem of controlling the magnetic moment in a ferromagnetic nanowire submitted to an external magnetic field in the direction of the nanowire. The system is modeled with the one dimensional Landau-Lifschitz equation.
Carbou, Gilles, Labbé, Stéphane, Trélat, Emmanuel   +2 more
core   +5 more sources

Home ranges, feeding sites, and daily movement behavior of the highly threatened Livingstone's fruit bat revealed through GPS tracking

Conservation Science and Practice, EarlyView.
Livingstone's fruit bat GPS tracks during day‐ and nighttime on Anjouan, Comoros, identifying likely feeding sites. Abstract The highly threatened Livingstone's fruit bat, Pteropus livingstonii, is endemic to only two islands of the Union of the Comoros, a country with some of the highest deforestation rates worldwide.
Isabella Mandl, Badrane Ben Ali Abdou, Ishaka Said, Teague O'Mara, Jon Flanders, Sourette Said Ali Chaihane, Owen T. Lewis, Misbahou Mohamed, Hugh Doulton   +8 more
wiley   +1 more source

A fully coupled Hydraulic Mechanical Chemical approach applied to cementitious material damage due to carbonation

npj Materials Degradation, 2023
Coupled Thermal-Hydraulic-Mechanical-Chemical (THMC) approaches may be important for assessing the long-term durability of cementitious materials. We present a multiphysics approach to overcome past limitations of THMC modelling and validate it based on ...
Adrien Socié, Nicolas Seigneur, Benoît Bary, Stéphane Poyet, Gaëtan Touzé   +4 more
doaj   +1 more source

Improved timed-mating, non-invasive method using fewer unproven female rats with pregnancy validation via early body mass increases [PDF]

, 2018
For studies requiring accurate conception-timing, reliable, efficient methods of detecting oestrus reduce time and costs, whilst improving welfare. Standard methods use vaginal cytology to stage cycle, and breeders are paired–up using approximately five ...
Agata K Stramek, Barnett SW, Becker JB, Crean GP, Cripps AW, Feder HH, Ferguson SA, Goldman JM, Gualillo O, Johnson ML, Johnson ML, Lopez-Luna P, Marcondes FK, Michelle L Johnson, Prager EM, Pujol E, Trujillo ML, Turner KM, Victoria J Taylor   +18 more
core   +1 more source