Results 91 to 100 of about 6,814,234 (251)

Can the CAP Deliver a Green Transition in Baltic, Central and Eastern Europe? La PAC peut‐elle permettre une transition verte dans les pays baltes et l’Europe centrale et orientale ? Kann die GAP einen ökologischen Wandel in Ost‐ und Mitteleuropa sowie im Baltikum bewirken?

open access: yesEuroChoices, EarlyView.
Summary The 2023–2027 Common Agricultural Policy (CAP) is presented by the European Commission as a key instrument for supporting the green transition in agriculture across the Baltic, Central and Eastern European (BCEE) region. However, its effectiveness remains uneven.
Štefan Bojnec   +2 more
wiley   +1 more source

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

open access: yesAccounting 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   +4 more
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Big Fish Sinks Tourist Season: An Introductory Cost Accounting Case Un gros poisson fait capoter la saison touristique : une étude de cas d'introduction à la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This teaching case study is designed for students in introductory managerial accounting classes and integrates the fictional events of the movie Jaws with real‐world financial data from Martha's Vineyard Island and the fishing industry.
Joseph A. Giordano, Andrew Holt
wiley   +1 more source

Detección de alteración de motores ubicados en motocicletas

open access: yesCiencia Policial
La alteración de motores en motocicletas implica modificar el motor original para mejorar el rendimiento o adaptarlo a necesidades específicas, aunque estas prácticas pueden derivar en riesgos de seguridad y problemas legales.
José Manuel Rodríguez Jiménez   +2 more
doaj   +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

open access: yesContemporary 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   +2 more
wiley   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

Gestión Local del Patrimonio Urbano. Metodología para la evaluación de su sustentabilidad

open access: yesJournal de Ciencias Sociales
Los procesos que involucran a la gestión pública del patrimonio cultural condicionan de manera significativa su sustentabilidad. Estos procesos, que en este trabajo se denominan institucionalización, se tornan aún más significativos en la escala local ...
Nahir Meline Cantar
doaj   +1 more source

Biology, ecology and dynamics of Deborrea malgassa (Heylarts 1884) (Lepidoptera: Psychidae), the main threat to apple Malus domestica Borkh growing in Madagascar

open access: yesAgricultural and Forest Entomology, EarlyView.
Bioecology parameters of the endemic Psychidae Deborrea malgassa, the main pest of apple trees in Madagascar. Spatiotemporal dynamics of Deborrea malgassa, with a peak infestation between May and August. Proposed targeted prophylaxis techniques associated with other agroecological principles will be key to reducing the vulnerability of apple orchards ...
Miora Ranaivozandriny   +6 more
wiley   +1 more source

Gobernabilidad y participación ciudadana en el desarrollo local de Lima, Perú

open access: yesRevista Venezolana de Gerencia, 2020
En el Perú, las municipalidades son órganos del gobierno local, que emanan de la voluntad popular, por lo cual su vinculación con la misma es uno de los pilares de la vida democrática.
John Morillo Flores   +3 more
doaj  

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