Results 51 to 60 of about 4,004,940 (180)

Choix, décision et projet dans l’action : préséance du projet dans une perspective pluridisciplinaire

open access: yesNatures Sciences Sociétés, 2018
Partant des fondements multidimensionnels de l’action, choix, décision et projet sont présentés comme trois grands modes de détermination des personnes et des groupes dans l’action.
Boutinet Jean-Pierre   +1 more
doaj   +1 more source

Territoire: Cultural Survival et matériaux d'un peuple - L'art Xávega à Praia da Vagueira-Vagos/Aveiro-Portugal-Território: Sobrevivência Cultural e materiais de um povo - arte Xávega na Praia da Vagueira-Vagos/Aveiro-Portugal

open access: yesDiversitas Journal, 2020
Cette article désire révéler l'importance de l'art Xávega, sur la plage da Vagueira, de la commune de Vagos, district d’Aveiro pour ses racines et l'identité de ce lieu, Elle veut mettre en évidence l'art Xávega comme patrimoine et signaler son ...
Maria Ester Ferreira da Silva Viegas
doaj   +1 more source

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

open access: yesEuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

Visual Satire Under German Censorship: The Card Game Pharo in Johann Heinrich Ramberg's Illustrations and in Contemporary Descriptions

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract This article examines image–text relations in German illustrations of gambling around 1800, specifically focusing on the card game Pharo and the artist Johann Heinrich Ramberg. It shows Ramberg's technique of reuse and variation as well as the degree of satire in the designs and their accompanying descriptive or fictional texts.
Waltraud Maierhofer
wiley   +1 more source

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

open access: yesAccounting 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

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

L’évolution sociopolitique et économique du Cameroun depuis l’arrivée au pouvoir de Paul Biya : entre antagonisme et renaissance (1982-2018) [PDF]

open access: yesAkofena
Résumé : La démission du Président Ahmadou Ahidjo survenue le 6 novembre 1982, a mis un terme à son mandat et ouvert la voie à son successeur constitutionnel, Paul Biya afin de présider au destin du Cameroun.
Bertin NGOUCHEME
doaj   +1 more source

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Ecrits et discours politiques sur le Nord-Cameroun britannique

open access: yesVestiges: Traces of Record
Dans la compétition qui a opposé le Cameroun et le Nigeria sur le Nord-Cameroun britannique, les deux parties ont déployé de nombreux moyens et stratégies pour la conquête de ce territoire.
Ouba Abdoul-Bâgui
doaj   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau   +2 more
wiley   +1 more source

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