Results 111 to 120 of about 712,705 (288)

Gestión de la innovación tecnológica como respuesta estratégica a los paradigmas tecnológicos emergentes [PDF]

Revista Vectores de Investigación, 2014
El papel que ocupa la tecnología como elemento básico de competitividad empresarial ha sido objeto de análisis por parte de numerosos autores a lo largo de la década de los ochenta del siglo XX.
Antonio Hidalgo Nuchera, Miguel-Héctor Fernández-Carrión   +1 more
doaj  

Does analyst participation in earnings conference calls curb real activities earnings management?

Contemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Le manque d’équité dans le partage du pouvoir à l’origine des conflits. Analyse et perspectives [PDF]

Revue de l'UKA
Cet article propose la façon dont les responsabilités politiques doivent être partagées et cela dans le respect équitable de la géopolitique ou représentativité afin d’éviter les conflits inutiles ou du moins les minimiser.
Jean-Claude MUZEMBE MUFUNGU
doaj  

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

Contemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier, Sébastien Stenger, Thomas Roulet   +2 more
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

Accounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez, Amélia Ferreira‐da‐Silva, Belen Fernandez‐Feijoo   +2 more
wiley   +1 more source

Combiner tourisme et conservation patrimoniale

Téoros, 2010
Du fait d’une pression touristique croissante sur les sites naturels ou culturels et leur environnement, la gestion de la fréquentation devient un enjeu majeur sur ces derniers.
Sébastien Gallet
doaj  

Spatial carbon, nitrogen and phosphorus budget of a village territory in the West African savanna : I. Element pools and structure of a mixed-farming system [PDF]

, 2004
La viabilité des systèmes agropastoraux de savane ouest-africaine dépend largement de la gestion des ressources organiques endogènes car celles-ci satisfont les besoins locaux en nourriture, en fourrage et en bois, et maintiennent la qualité du sol.
Feller, Christian, Floret, Christian, Ickowicz, Alexandre, Manlay, Raphaël, Masse, Dominique, Richard, Didier   +5 more
core  

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

Animal Conservation, EarlyView.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić, Ella W. White, Julian Fennessy, Abdoul Razack Moussa Zabeirou, Kateřina Gašparová, Simon Valle, Michael B. Brown, Thomas Rabeil, Karolína Brandlová   +8 more
wiley   +1 more source

Spécificité touristique et gestion interactive de l’offre : L’évolution du « relationnel » entre acteurs

Téoros, 2004
L’objet de l’approche proposée est d’identifier, à partir du paradigme d’accueil et des nécessités de gestion des spécificités du secteur touristique, les éventuelles modifications du « relationnel » entre acteurs de la transaction touristique et ...
Michel Balfet
doaj  

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source