Results 21 to 30 of about 190,086 (217)

Approche pragmaterminologique des termes des entreprises et des organisations [PDF]

Synergies Italie, 2016
Les entreprises et les organisations façonnent la langue générale et spécialisée pour leurs propres besoins. Il en résulte un sociolecte : parler d’entreprise ou organisationnel, qui caractérise la culture et le savoir des entreprises ou ...
Dardo de Vecchi
doaj  

Poland: Factory Visits [PDF]

, 1998
POLAND___Factory_Visits.pdf: 127 downloads, before Oct.
Clean Clothes Campaign
core   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Une stratégie de développement fondée sur l’innovation

Revue de Géographie Alpine, 2013
Petzl est une entreprise du bassin Grenoblois dont l’activité est centrée sur la production de matériel de montagne. Aujourd’hui, l’entreprise est une importante PMI internationale de l’industrie des articles de sport, portée par des produits tels que ...
Pierre-Olaf Schut
doaj   +1 more source

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

Accounting 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

Résultats d'une enquête concernant les agents de lutte biologique contre l'acarien du cocotier Eriophyes guerreronis [PDF]

, 1980
Une enquête a été entreprise afin de trouver des ennemis naturels d'Eriophyes guerreronis, acarien ériophyide nuisible au cocotier. L'enquête a concerné 18 localités, y compris des régions indemnes.
Hall, R.A., Hussey, N.W., Mariau, Dominique   +2 more
core  

Pre‐IPO Tokens: Trading in the Dark

Accounting Perspectives, EarlyView.
ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley   +1 more source

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

Accounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source