Results 191 to 200 of about 7,199 (266)

Combining Policy Instruments and Local Measures to Promote Agrobiodiversity Combiner instruments de politique et mesures locales pour promouvoir l'agrobiodiversité Kombination von politischen Instrumenten und lokalen Maßnahmen zur Förderung der Agrobiodiversität

open access: yesEuroChoices, EarlyView.
Summary Agrobiodiversity is in decline. While the literature highlights the role of public policy in this process, a research gap remains concerning how policies can help reverse this trend by providing economic support to farms that value crop and varietal diversity. Based on desk research and expert interviews, this article first provides an overview
Yuna Chiffoleau   +7 more
wiley   +1 more source

Agri‐food Trade between Visegrad Countries and Taiwan: Opportunities, Limitations and Twists and Turns Commerce agroalimentaire entre les pays du groupe de Visegrad et Taïwan : Opportunités, limites et rebondissements Agrar‐ und Lebensmittelhandel zwischen den Visegrad‐Ländern und Taiwan: Chancen, Grenzen und Wendungen

open access: yesEuroChoices, EarlyView.
Summary This study examines the dynamics and potential of agri‐food trade between the Visegrad Four (V4) countries and Taiwan, using this regional case to highlight broader opportunities for EU–Taiwan economic engagement. While the V4 countries have not historically been major agri‐food trading partners with Taiwan, the analysis reveals untapped trade ...
Ivo Zdrahal, Chia‐Lin Chang
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Proteomic profile data of <i>Klebsormidium nitens</i> alga grown in control and saline conditions. [PDF]

open access: yesData Brief
Martinet A   +4 more
europepmc   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

Refined understanding of the impact of the <i>Mycobacterium tuberculosis</i> complex diversity on the intrinsic susceptibility to pretomanid. [PDF]

open access: yesMicrobiol Spectr
Rupasinghe P   +11 more
europepmc   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +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

open access: yesContemporary 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

Home - About - Disclaimer - Privacy