Transformation d'une innovation institutionnelle : l'exemple des associations d'usagers des eaux agricoles dans le Moyen Sebou au Maroc [PDF]
, 2009 Dans le cadre du débat international sur la gestion participative et le transfert de la gestion de l'eau d'irrigation, de multiples recherches, expertises et études de cas existent.
Errahj, Mostafa +3 more
core
Accounting Perspectives, EarlyView.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley +1 more source
An approach for the evaluation of rural governance in Cameroon: are community forests really forests for the communities? [PDF]
The aim of this paper is to evaluate the contribution of the traditional exploitation of timber, in a community framework, to the respect of governance principles in actions for the fight against poverty in some rural communities in Cameroon.
Claude NJOMGANG +2 more
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Rapport de L'Atelier de Concertation sur l'Eau Agricole au Burkina Faso [PDF]
, 2012 Contexte et Justification La maitrise et la valorisation de ses ressources en eau constituent un élément primordial dans les efforts du Burkina Faso à réaliser les objectifs du millénaire, en général, et la sécurité alimentaire et la réduction
CGIAR Challenge Program on Water and Food
core +1 more source
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Systèmes d'information géographiques participatifs pour l'Afrique : théories, pratiques, et enjeux [PDF]
, 2010 Alors que les systèmes d'information géographique (SIG) jouissent d'une cote importante auprès des décideurs politiques en Afrique, les bailleurs de fonds et les acteurs de développement se posent des questions pratiques sur leur place dans leurs ...
Leclerc, Grégoire
core
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
Transformation d'une innovation institutionnelle : l'exemple des associations d'usagers des eaux agricoles dans le Moyen Sebou au Maroc [PDF]
, 2008 International audienceDans le cadre du débat international sur la gestion participative et le transfert de la gestion de l'eau d'irrigation, de multiples recherches, expertises et études de cas existent.
Errahj, M. +3 more
core +1 more source
Un outil de simulation adapté à la gestion des ressources en eau du territoire dans le cadre d’une démarche participative [PDF]
, 2013 National audienceThis paper presents a simulation tool adapted to water resources management on a territorial scale, as part of a participatory process. This tool combines the PILOTE-TER crop model and the Olympe technico-economical simulator. PILOTE-TER
Brunel, L. +5 more
core +3 more sources