Results 131 to 140 of about 742,962 (305)
Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley +1 more source
Le chantier au pied de la lettre : Éléments de contexte d’une HDR
Les Cahiers de Framespa, 2022 Sandrine Victor
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source
[Impact of an integrated and centralized drug policy: the case of the province of Buenos Aires, ArgentinaImpacto de uma política de medicamentos integrada e centralizada: o caso da província de Buenos Aires, Argentina]. [PDF]
Rev Panam Salud PublicaMarín GH +7 more
europepmc +1 more source
A novel approach for distinguishing noise and information in forest MLS‐point clouds
Methods in Ecology and Evolution, EarlyView.Abstract 3D laser scanning is a cornerstone of modern forest and ecological research, allowing detailed insight into forest structures and dynamics. Although point cloud processing and noise management are crucial steps in the exploitation of LiDAR data, traditional denoising methods are usually based on the assumption of a Gaussian noise distribution,
Marie‐Eve Charlebois +2 more
wiley +1 more source
Effects of risk management plus predictive nursing on adolescents with non-suicidal self-injury behavior. [PDF]
Rev Esc Enferm USPCui X.
europepmc +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 +2 more
wiley +1 more source
[Fire management in hospitals: Structural limitations and operational solutions]. [PDF]
An Sist Sanit NavarCamacho-Vega JC +2 more
europepmc +1 more source