Results 91 to 100 of about 744,278 (236)

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

Quelques enjeux des dispositifs de gestion locale, concertée et participative de l'eau

, 2005
[Departement_IRSTEA]RE [TR1_IRSTEA]GES / USAGESAu cours des quarante dernières années la politique française de l`eau a évolué d`une gestion centralisée, sectorielle et technocratique vers une gestion se voulant plus locale, intégrée et participative ...
Richard-Ferroudji, A.
core   +3 more sources

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

Accounting &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, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +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

Agricultural 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, Henriette Rasolofoarivao, Santatra Ravelomanantsoa, Bruno Rasmussen, Bertrand Muller, Lala Harivelo Raveloson Ravaomanarivo, Hélène Delatte   +6 more
wiley   +1 more source

Une gestion participative de l'eau?

, 2013
La réforme sur l'eau sud-africaine de 1998 est un bon exemple de tentative de démocratisation de la gestion des ressources en eau. Elle crée de nouvelles instances décentralisées de gestion de l'eau et appelle ouvertement à la participation de l'ensemble des usagers individuels de l'eau.
openaire   +1 more source

Les défis de la gestion du diabète chez les personnes itinérantes : étude qualitative avec la méthode photovoix. [PDF]

CMAJ, 2021
Campbell RB, Larsen M, DiGiandomenico A, Davidson MA, Booth GL, Hwang SW, McBrien KA, Campbell DJT.   +7 more
europepmc   +1 more source

The Réseau Express Métropolitain as an Evolution of the Public‐Private Partnership

Canadian Public Administration, EarlyView.
Abstract This research note explores the Réseau Express Métropolitain (REM) as an exploratory case of partnership for public infrastructure procurement. It seeks to determine whether the REM represents an evolution of the P3 model that has significance for public governance, particularly as it relates to the delivery of public infrastructure. Our study
Michael A. O'Neill, Joseph Gubbels, Stacie Trinh   +2 more
wiley   +1 more source

Incentives and motivational crowding to address chronic wasting disease: An experiment with Alberta hunters

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract Behavioral interventions, for example, through the use of incentives and information, are widely used by policymakers to induce welfare‐improving behavior. When these interventions are used in specific contexts such as environmental conservation, individual knowledge, experience, and attitudes can lead to motivational crowding and may limit ...
Lusi Xie, Maik Kecinski, Wiktor Adamowicz   +2 more
wiley   +1 more source

Exit dynamics from organic certification in Quebec

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract In Quebec, organic‐certification exits remained persistently high at 5% –7% annually over 2021–2025, while entries fell sharply from 10.8% to 3.4%. By 2025, exits exceeded entries for the first time, contracting the certified stock and reversing a decade of expansion.
Komla Avoumatsodo, Moustapha Thiam
wiley   +1 more source

Pour une gestion participative des connaissances

, 2009
Toute gestion des connaissances repose volontairement ou involontairement sur trois composantes : les structures organisationnelles, les communautés de pratique, et les dispositifs matériels. Ces trois composantes sont à la fois interdépendantes et résistantes les unes aux autres, c'est-à-dire qu'aucune d'elles ne peut se substituer à une autre.
openaire   +2 more sources