Results 41 to 50 of about 1,642 (155)

A Survey of Research on Fair Value Accounting for Financial Institutions*

Accounting Perspectives, Volume 24, Issue 2, Page 307-342, June 2025.
Abstract Even though fair value accounting (FVA) enjoys widespread support from standard setters around the world, the practice of marking assets and liabilities to market remains controversial. While FVA affects all firms to a certain extent, financial institutions are most affected due to the nature of the assets that they hold.
Darren Henderson, Kaleab Mamo
wiley   +1 more source

Matière à controverse

Ateliers d'Anthropologie, 2012
The subject of this article is the 1980-2000 controversy between Adel Ismail, a Lebanese historian and diplomat who has published a vast collection of French diplomatic documents relating to the modern history of Lebanon, and Antoine Hokayem, an academic
Candice Raymond
doaj   +1 more source

Opinion and report of the French Agency for Food, Environmental and Occupational Health & Safety (ANSES) on the assessment of the impact of fox population dynamics on public health

Food Risk Assess Europe, Volume 3, Issue 2, April 2025.
ABSTRACT The Red Fox (Vulpes vulpes) can be hunted as a game species. It may also be listed as a “species likely to cause damage” (ESOD – the acronym in French), for public health reasons among others. Conversely, benefits linked to the presence of foxes are also put forward, such as the predation of rodents carrying zoonotic agents.
Emmanuelle Gilot‐Fromont, Isabelle Villena, Elsa Bonnaud, Claude Fischer, Etienne Giraud, Annick Linden, François Meurens, Carine Paraud, Francis Raoul, Céline Richomme, Sandrine Ruette, Michel Trommetter, Isabelle Vallée, Gilles Meyer, Xavier Bailly, Catherine Belloc, Stéphane Bertagnoli, Alain Boissy, Séverine Boullier, Henri‐Jean Boulouis, Eric Cardinale, Aurélie Courcoul, Alice De Boyer Des Roches, Barbara Dufour, Veasna Duong, Lionel Grisot, Claire Guinat, Nadia Haddad, Elsa Jourdain, Hervé Juin, Sophie Le Bouquin‐Le Neveu, Caroline Le Maréchal, Sophie Le Poder, Yves Millemann, Pierre Mormède, Carole Peroz, Claire Ponsart, Claude Saegerman, Jean‐François Valarcher, Isabelle Vallée, Agnès Waret‐Szkuta, Natacha Woronoff‐Rehn, Laura Maxim, Louis‐Georges Soler, Bénédicte Apouey, Luc Baumstark, Céline Bonnet, Thierry Brunelle, France Caillavet, Alain Carpentier, Thomas Coutrot, Cécile Detang‐Dessendre, Serge Garcia, Julien Gauthey, Emmanuelle Lavaine, Christine Le Clainche, Marc Leandri, Youenn Loheac, Sélim Louafi, Eric Plottu, Elodie Rouviere, Maïder Saint‐Jean, Denis Salles, Léa Tardieu, Jean‐Christophe Vergnaud, Philippe Fravalo, Frédéric Auvray, Mickaël Boni, Frédéric Borges, Gilles Bornert, Frédéric Carlin, Catherine Chubilleau, Monika Coton, Georges Daube, Noémie Desriac, Florence Dubois‐Brissonnet, Michel Federighi, Michel Gautier, Michèle Gourmelon, Sandrine Guillou, Stéphane Guyot, Didier Hilaire, Nathalie Jourdan‐da Silva, Claire Le Henaff‐Le Marrec, Sandra Martin‐Latil, Jeanne‐Marie Membré, Eric Oswald, Nadia Oulahal, Pascal Piveteau, Sabine Schorr‐Galindo, Régine Talon, Isabelle Villena, Emmanuelle Robardet, Nathalie Arnich, Karine Fiore, Florence Etoré, Véronique Raimond, Catherine Collignon   +97 more
wiley   +1 more source

Espace et conflits dans la participation. Luttes symboliques et matérialité d’une controverse autour de la localisation d’une mosquée à Florence

Lien Social et Politiques, 2015
L’article restitue les résultats d’une enquête portant sur un processus participatif relatif à la localisation d’une future mosquée à Florence, sujet particulièrement controversé en Italie.
Julien O’Miel, Julien Talpin
doaj   +1 more source

Is Transformative Dialogue a Possible and Justifiable Intervention for Resolving Intractable Conflicts?

Conflict Resolution Quarterly, Volume 42, Issue 3, Page 449-459, Spring 2025.
ABSTRACT The world is suffering from intractable conflicts. Societies and families are torn apart and individuals are threatened in their existence. In this article, three controverses are explored about how to deal with intractable conflicts. In taking a closer look, these intractable conflicts can be understood as “identity‐related.” It can be shown ...
Florian Bekkers
wiley   +1 more source

Short Pants, Public Interest: The Appeal of Political Staff Positions to Young People in Canada

Canadian Public Administration, Volume 68, Issue 1, Page 147-158, March 2025.
Abstract Why do young people choose to become political staffers in Canada? Political staffers play an influential but controversial role in Canadian policymaking. In this research note, we utilize a mixed‐methods approach to examine a likely group of future political staffers: university students studying political science.
Lewis Krashinsky, Blake Lee‐Whiting, William Roelofs   +2 more
wiley   +1 more source

L'étranger de la théorie chez P. Fédida: la théorie de la supervision et le Centre d'Estudes du Vivant

Revista Latinoamericana de Psicopatologia Fundamental, 2007
L'auteur montre qu 'il y a, chez P. Fédida, une continuité de démarche entre sa théorie de la psychanalyse de supervision et la théorie sur laquelle repose le projet du Centre d'Etudes du Vivant.
François Villa
doaj   +1 more source

Comparative sequencing study of mismatch repair and homology‐directed repair genes in endometrial cancer and breast cancer patients from Kazakhstan

International Journal of Cancer, Volume 156, Issue 4, Page 764-775, 15 February 2025.
What's new? In high‐risk families, endometrial cancer appears to be mainly triggered by pathogenic variants in mismatch repair genes, and breast cancer by pathogenic variants in homology‐directed repair genes. However, the two pathways are not mutually exclusive.
Ying Zheng, Natalia Vdovichenko, Peter Schürmann, Dhanya Ramachandran, Robert Geffers, Lisa‐Marie Speith, Natalia Bogdanova, Julia Enßen, Natalia Dubrowinskaja, Tatyana Yugay, Zura Berkutovna Yessimsiitova, Nurzhan Turmanov, Peter Hillemanns, Thilo Dörk   +13 more
wiley   +1 more source

KONTROVERSI SEPUTAR NASKH AL-QURAN

El Harakah, 2008
Naskh which is an urgent and principal problem, has a wide and high complication in Islamic theology and fiqh. There are at least two types of naskh accepted by the majority of Muslim jurists, namely Alhukm wa Attilawah (the abolition of law and ...
M. Abdul Hamid
doaj   +1 more source

Serpentinite–Sediment Associations: Provenance Controlled by Competing Extensional–Contractional Tectonic Processes During the Evolution of the Northern Apennines (Eastern Elba Island, Tuscany)

Basin Research, Volume 37, Issue 1, January–February 2025.
ABSTRACT Orogenic wedges juxtapose tectonic units that originated far from each other, and tracing these back to their origin is often difficult. We have studied two contrasting serpentinite–sediment associations of the Alpine‐Apennine orogenic wedge of eastern Elba Island with the help of a detrital zircon study of the sediments and a geochemical ...
Joachim Jacobs, Sergio Rocchi, Wolfgang Bach, Matteo Masotta, Leif‐Erik Rydland Pedersen   +4 more
wiley   +1 more source