Results 11 to 20 of about 151 (145)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin   +3 more
wiley   +1 more source

Circular Business Models in Luxury: Impacts on Consumer Perceptions

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates how the adoption of circular business models impacts consumer perceptions of luxury companies. Through two factorial scenario‐based experiments applied to a total sample of 736 participants from the UK, we analyse how the introduction of circular initiatives may impact corporate credibility (expertise and ...
Camila Lee Park   +3 more
wiley   +1 more source

The many prices of war and occupation: Black markets and the cost‐of‐living index in France, 1938–1949

open access: yesThe Economic History Review, EarlyView.
Abstract When studying French prices between 1938 and 1949, economists and historians face a paradox: whilst a vast black market shaped daily life, official indices recorded only state‐controlled prices. This article addresses the issue by introducing a new consumer price index that incorporates both official and black market prices.
Patrice Baubeau, Matéo Teixeira
wiley   +1 more source

Ceramic ecology in an Islamic capital: changes in the production and consumption of pottery in Palermo

open access: yesEarly Medieval Europe, EarlyView.
Palermo became the new capital of Sicily after the Aghlabid conquest in 831. The transformation of the city into a capital took many forms, including the production and consumption of pottery. The perspective from ceramic evidence shows that Palermo underwent faster and deeper processes of Islamization than other urban and rural contexts across the ...
Viva Sacco
wiley   +1 more source

Relics, writing, and devotion in early medieval Chelles

open access: yesEarly Medieval Europe, EarlyView.
The discovery in 1983 of a collection of relics with their medieval identificatory tags in the parish church of Chelles opened new avenues for research on devotional and writing practices in this Frankish royal foundation. This is the first systematic study of the corpus of relic labels that accompanied these sacred objects, particularly of the subset ...
Ana de Oliveira Dias
wiley   +1 more source

Rethinking Merit in Calvin's Doctrine of the Atonement: Beyond Possessive Individualism

open access: yesInternational Journal of Systematic Theology, EarlyView.
Abstract Joan Lockwood O'Donovan argues that the Reformation doctrine of grace entails a rejection of the proprietary anthropology of self‐owning individuals and its attendant notion of justice – what C. B. Macpherson termed the “theory of possessive individualism.” Although O'Donovan praises Calvin's anthropology and his account of law for its non ...
John Walker
wiley   +1 more source

Working at Boimondau: A Community Experience

open access: yesSociology Lens, Volume 38, Issue 1, Page 66-74, March 2025.
Abstract In the 1940s and 1950s, France witnessed the emergence of labor communities whose ambition was to escape capitalism and abolish wage labor. This article focuses on Boimondau, the best‐known community at the time. In terms of work, the central activity in the life of the community, two main tensions lastingly structured the collective and ...
Michel Lallement
wiley   +1 more source

A Journey Between Science and the Arts: Templates for the Depiction of the Pineapple (Sixteenth to Eighteenth Centuries)

open access: yesRenaissance Studies, EarlyView.
ABSTRACT Native to America, the pineapple—Ananas comosus (L.) Merr.—delighted the Europeans who came across it. The fruit was mentioned by the voyagers and missionaries who observed and tasted it in the Americas and, from the 1500s onwards, infused reports, chronicles and natural history treatises with colour and flavour.
Teresa Nobre de Carvalho
wiley   +1 more source

Linguaggio e traduzione Una riflessione a partire da Ricoeur

open access: yesTesto & Senso, 2007
Comme on le sait, pour Ricoeur la coscience est une coscience incarnée. Le langage, au même titre que notre propre corps, est le signe de notre finitude.
Domenico Jervolino
doaj  

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