Results 41 to 50 of about 1,572 (179)

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

Impact of after‐school care on maternal income: Evidence from Canadian administrative data

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper estimates the average causal effect of access to subsidized before‐ and after‐school care on the labour market outcomes of mothers. Specifically, we analyze a major policy reform implemented in Quebec (Canada) in 1998, which required all public primary schools to provide before‐ and after‐school care at a low fixed fee, thereby ...
Ailin He, Laetitia Renée, Nagham Sayour
wiley   +1 more source

The Legality of Doctrine of Frustration in the Realm of Covid-19 Pandemic

Sociological Jurisprudence Journal, 2020
The outbreak of the novel coronavirus (“COVID-19-Outbreak”) has a potential impact in the performance of a contract. If a contract does not contain a force majeure clause, a contracting party may look to the common law doctrine of frustration to relieve
Sheela Jayabalan
doaj  

The Bumpy Road From a Well‐Paid Earmarked Parental Leave to Engaged Fatherhood: Externally Driven Reform in a Persistently Gendered Culture

Gender, Work &Organization, EarlyView.
ABSTRACT Well‐paid, nontransferable parental leave for fathers is intended to promote engaged fatherhood and, in turn, gender equality at work and in the household. Yet the extent to which such entitlements achieve these outcomes depends on the cultural and institutional context in which they are introduced.
Anna Kurowska, Katarzyna Suwada
wiley   +1 more source

The doctrine of frustration and the doctrine of force majeure in Indian law enforcement practice in the digital era

RUDN Journal of Law
The article delves into the comparative legal analysis of the doctrines of force majeure and frustration in Indian legislation, which are the most relevant in contemporary scenarios.
Alexander V. Begichev, Yana M. Tsander
doaj   +1 more source

Aile Kurumundaki Hegemonik İnşanın Parodik Yıkımı: Force Majeure

ARTS: Artuklu Sanat ve Beşeri Bilimler Dergisi, 2021
Sinemasal anlatılara kaynaklık eden edebi türler, aynı zamanda ilgili anlatının analiz aşamasında da bir yol haritası çizmektedir.
Perihan Taş Öz
doaj   +1 more source

A physiologically relevant in vitro screening model for predictive assessment of foundation colour shift

International Journal of Cosmetic Science, EarlyView.
A novel airbrush‐based in vitro sebum secretion model enables predictive assessment of foundation colour shift. Artificial sebum was applied at a physiologically relevant amount and 3 h post‐foundation application. Our results showed strong alignment with consumer perception and revealed the dominance of drying‐phase dynamics in foundation colour shift.
Yiwen Li, Kangwei Niu, Chuhan Wang, Yujie Qiao, He Gao, Danning Zeng, Zhen Li, Huanjun Zhou, Jian Cao, Lingling Luo, Jean Chen   +10 more
wiley   +1 more source

Reconfiguring European Union Migration Governance: From Technocratic Policy Harmonisation to Transactional Diplomacy Under the 2024 Pact on Migration and Asylum

JCMS: Journal of Common Market Studies, EarlyView.
Abstract This study examines the structural transformation in European Union (EU) migration governance following the adoption of the New Pact on Migration and Asylum of 2024. The negotiation introduced a new layer of decision‐making that augmented the existing technocratic co‐ordination within the Justice and Home Affairs networks with high‐level ...
Midori Okabe
wiley   +1 more source

Working at Boimondau: A Community Experience

Sociology Lens, Volume 38, Issue 1, Page 66-74, March 2025.
Abstract In the 1940s and 1950s, France witnessed the emergence of labor communities whose ambition was to escape capitalism and abolish wage labor. This article focuses on Boimondau, the best‐known community at the time. In terms of work, the central activity in the life of the community, two main tensions lastingly structured the collective and ...
Michel Lallement
wiley   +1 more source

How Violence Shapes Place: The Rise of Neo‐Authoritarianism in the Global Value Chain and the Emergence of an ‘Infernal Place’ in the Bangladesh Garment Industry

Journal of Management Studies, EarlyView.
Abstract This article examines how and to what extent violence has become a pivotal tool for conducting business in places integrated into the global value chain. It also explores the roles stakeholders play in silencing workers' resistance within these places.
Shoaib Ahmed
wiley   +1 more source