Results 101 to 110 of about 4,139,620 (291)

Geofinance and Fragmentation: Wholesale Central Bank Digital Currencies

Global Policy, EarlyView.
ABSTRACT Central bank digital currencies (CBDCs), especially wholesale ones, were initially hailed as tools for frictionless global financial flows. Paradoxically, however, they are contributing to the fragmentation of the international financial system through the emergence of minilateral blocs of ‘friendly’ jurisdictions that have established, or ...
Lucia Quaglia, Amy Verdun
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Compétences comportementales et gestion hospitalière : perceptions des cadres hospitaliers et infirmiers dans la zone de santé de Bandundu (RD Congo)

Revue des Sciences de la Santé
Dans les structures de santé en République Démocratique du Congo, et plus particulièrement dans la zone de santé de Bandundu, la qualité des soins repose autant sur les savoir-faire techniques que sur le "savoir-être" des professionnels.
Laurette LHEKE SHITO, Jacques LOFANDJOLA MASUMBUKO, Leyka MUKANDU BASUA BABINTU   +2 more
doaj   +1 more source

Formation, qualification, éducation, emploi

, 2015
DEVINEAU Sophie (ed.), ANNOOT Emmanuelle, DEZALAY Thierry. Formation, qualification, éducation, emploi. La construction du genre. Mont-Saint-Aignan : PURH, 2014, 196 p. Si les discriminations sociales et ethniques, aussi bien à l'école qu'au travail, ont
Rédaction
core  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

STUDII GEMELARE PRIVIND INTELIGENŢA REALIZATE DE GHEORGHE OANCEA-URSU

Studia Universitatis Moldaviae: Stiinte ale Educatiei, 2007
Personnalité marquante de l’enseignement psychologique, à l’échelle nationale et européenne, Gheorghe Oancea- Ursu, par l’originalité de ses recherches dans le domaine de la gémellologie, a inscrit une page prestigieuse dans le développement de la ...
USM ADMIN
doaj  

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis, Mengtian Li, Brandon Szerwo   +2 more
wiley   +1 more source

L’interactivité de l’apprenant : quel rôle pour la médiatisation technologique ?

مجلة عطاء للدراسات والأبحاث
Comme tout pays, le Maroc associe la digitalisation de son écosystème de la formation universitaire à ses objectifs pionniers. Alors, cette étape nécessite un certain niveau d’engagement, de collaboration, de motivation et d’interactivité chez les ...
Safae MAGOURI, Mounia BOUHAFS
doaj