Results 81 to 90 of about 21,377 (227)

Strategic Pathways to Sustainable Food Choices: Insights from Sweden Voies stratégiques vers des choix alimentaires durables : enseignements tirés de l’expérience suédoise Strategische Wege zu nachhaltigen Ernährungsentscheidungen: Erkenntnisse aus Schweden

EuroChoices, EarlyView.
Summary Current food production and consumption drive serious health and environmental problems, including obesity, nutrient deficiencies, cardiovascular disease, climate change, biodiversity loss and social inequalities. These issues threaten future food security, making more sustainable consumer choices essential. Global and regional policies such as
Sara Spendrup, Richard Tellström, Fredrik Fernqvist   +2 more
wiley   +1 more source

Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public‐Service Finance Leadership and Accounting‐Firm Partnerships Deux parcours, un même plafond de verre : comparaison des schémas de carrière des femmes au sein des directions financières de la fonction publique et parmi les associées des cabinets comptables au Canada

Accounting Perspectives, EarlyView.
ABSTRACT Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs).
Tara Clowes
wiley   +1 more source

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

Accounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 more
wiley   +1 more source

Environnements naturels, environnements culturels

Séminaire inter-doctoral en sciences de l'homme - Alsace, 2021
openaire   +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

Contemporary 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

Changes in Site Occupancy of Marsh‐Breeding Frogs Are Associated With Surrounding Land Cover: Implications for Conservation Planning

Animal Conservation, EarlyView.
To help ensure the growth and persistence of frog populations, we quantified changes in frog occurrence as a function of concurrent changes in land cover in the surrounding landscape of eight marsh‐breeding frog species, or groups of species. We used data from the Great Lakes Marsh Monitoring Program delivered by Birds Canada at 377 sites across four ...
Douglas C. Tozer, Simon T. Denomme‐Brown, Giuseppe E. Fiorino, Pauline E. Quesnelle, Greg P. Grabas   +4 more
wiley   +1 more source

Is local all that matters?: An experiment on Canadian consumers’ preferences for produce

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract Controlled environment agriculture is important in regions where traditional farming is constrained by short growing seasons. Of particular relevance, vertical farming is an innovative agricultural technology that enables year‐round production in Canada. However, Canadian consumers’ preferences for vertically farmed products remain a knowledge
Emily Gibson, Tongzhe Li
wiley   +1 more source

The collective application of shorebird tracking data to conservation

Conservation Biology, EarlyView.
Abstract Addressing urgent conservation issues, such as the drastic declines of North American migratory birds, requires creative, evidence‐based, efficient, and collaborative approaches. The abundance of over 50% of monitored North American shorebird populations has declined by over 50% since 1980. To address these declines, we developed a partnership
Autumn‐Lynn Harrison, Candace Stenzel, Alexandra Anderson, Jessica Howell, Richard B. Lanctot, Marley Aikens, Joaquín Aldabe, Liam A. Berigan, Joël Bêty, Erik Blomberg, Juliana Bosi de Almeida, Andy J. Boyce, David W. Bradley, Stephen Brown, Jay Carlisle, Edward Cheskey, Katherine Christie, Sylvain Christin, Rob Clay, Ashley Dayer, Jill L. Deppe, Willow English, Scott A. Flemming, Olivier Gilg, Christine Gilroy, Susan Heath, Jason M. Hill, J. Mark Hipfner, James A. Johnson, Luanne Johnson, Bart Kempenaers, Paul Knaga, Eunbi Kwon, Benjamin J. Lagassé, Jean‐François Lamarre, Christopher Latty, Don‐Jean Léandri‐Breton, Nicolas Lecomte, Pam Loring, Laura A. McDuffie, Rebecca McGuire, Scott Moorhead, Juan G. Navedo, David Newstead, Erica Nol, Alina Olalla‐Kerstupp, Bridget Olson, Elizabeth Olson, Julie Paquet, Allison K. Pierce, Jennie Rausch, Kevin Regan, Matthew E. Reiter, Amber M. Roth, Mike Russell, Daniel Ruthrauff, Sarah T. Saalfeld, Amy L. Scarpignato, Shiloh Schulte, Nathan R. Senner, Joseph A. M. Smith, Paul A. Smith, Zach Spector, Kelly Srigley Werner, Michelle L. Stantial, Audrey R. Taylor, T. Lee Tibbitts, Mihai Valcu, Nils Warnock, Walter Wehtje, Brad Winn, Michael B. Wunder   +71 more
wiley   +1 more source