Results 61 to 70 of about 78,015 (237)

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

Accounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

Référé : La politique documentaire et les bibliothèques universitaires dans la société de l\u27information [PDF]

Ce document de la Cour des Comptes est un référé relatif à la politique documentaire des bibliothèques universitaires dans la société de l’information En application des dispositions de l’article L.
Cour des Comptes, (France)
core  

Estimation of subsidence using GPS measurements, and related hazard: the Pingtung Plain, southwestern Taiwan [PDF]

, 2005
Comptes Rendus Géoscience, v. 337, n. 13, p. 1184-1193, 2005.
Yang, Y.-R., Angelier, J., Li-Chung Shen, Chen, C.-L., Chen, Y.-G., Shen, L.-C., Yi-Rong Yang, Jacques Angelier, Hou, C.-S., Jing-Suei Wang, Hu, J.-C., Tien-Chang Lai, Wang, J.-S., Chin-Shyong Hou, Lai, T.-C., Chen, R.-F., Chung Huang, Yue-Gau Chen, Jyr-Ching Hu, Huang, C., Chien-Liang Chen, Rou-Fei Chen, Hou, Chin-Shyong; Hu, Jyr-Ching; Shen, Li-Chung; Wang, Jing-Suei; Chen, Chien-Liang; Lai, Tien-Chang; Huang, Chung; Yang, Yi-Rong; Chen, Rou-Fei; Chen, Yue-Gau; Angelier, Jacques   +22 more
core   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Rendre des comptes – rendre compte : des notions ambigües

Revue française d'administration publique, 2017
Résumé Comprendre ce que signifie le principe institué dans l’article 15 de la Déclaration des droits de l’homme et du citoyen implique de faire retour aux débats de 1789 et d’examiner son articulation avec la question de la responsabilité des ministres dont le principe et les modalités ont été progressivement fixés avec l’avènement du régime ...
openaire   +2 more sources

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

Accounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon, Nicolas Epelbaum, Linda Thorne   +2 more
wiley   +1 more source

Histara-les comptes rendus

, 2007
Histara-les comptes rendus è una rivista on-line, disponibile in inglese, francese, italiano, tedesco e spagnolo, che pubblica recensioni scientifiche in tedesco, inglese, francese e italiano, nel campo dell’archeologia, della storia dell’arte e delle ...
F. Queyrel, BARDATI, Flaminia, L. Baumer
core  

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

Accounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +1 more source

The Relationship Between Regulator Trust and How the Regulated Comply: Regulation and Compliance on Bay Street and Wall Street Relation entre la confiance envers l'organisme de réglementation et la manière dont les assujettis se conforment aux règles : réglementation et conformité à Bay Street et à Wall Street

Accounting Perspectives, EarlyView.
ABSTRACT Financial regulators, and regulators more broadly, continue to debate how to best secure effective compliance from the regulated. Building on previous research, this interview‐based study contributes to the debate by exploring how the regulated comply as perceptions of the regulator vary.
Dean Curran, Andrew M. Bauer, Tim D. Bauer   +2 more
wiley   +1 more source

L’ordonnance européenne de saisie conservatoire des comptes bancaires

, 2021
Le Règlement 655/2014 a établi une Ordonnance européenne de saisie conservatoire (OESC) des comptes bancaires permettant aux juges des Etats membres d’ordonner la saisie de comptes bancaires situés dans d’autres Etats membres et, le cas échéant, de ...
Migliorini, Sara, CUNIBERTI, Gilles
core   +1 more source