Results 91 to 100 of about 5,870 (218)

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

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

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

Accounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho, Liangbo Ma, Millicent Chang   +2 more
wiley   +1 more source

Death, Grief and Collective Care in the Materialist Spirituality of a Forest Preschool

Children &Society, EarlyView.
ABSTRACT In a time when material reality appears disconnected from the spiritual world and meaning is sought through overconsumption of the Earth's material sphere, this study explores how death and grief are narrated as part of the ‘stories of the land’ that unite the material and spiritual worlds in a forest preschool in southeastern Finland ...
Emma Kurenlahti, Saila Poulter, Niklas A. Chimirri, Lasse Lipponen   +3 more
wiley   +1 more source

The obsolescence of protected area categories in a polycrisis world

Conservation Biology, EarlyView.
Abstract Current global conservation models face significant limitations in addressing the global polycrisis, and the constraints of the International Union for Conservation of Nature protected area (PA) classification system are part of the issue. The principles of the new conservation paradigm—governance, equity, and interculturality—are not viable ...
Pamela Esther Degele
wiley   +1 more source

Design and application of intangible cultural heritage art healing space from the perspective of aesthetic education infiltration

Advanced Electromagnetics
In the context of the triple development of popularizing aesthetic education, improving the mental health service system, and revitalizing and inheriting intangible cultural heritage in the new era, problems such as homogenization of traditional ...
L. L. Wang, Y. Y. Li, M. Wang
doaj   +1 more source

Fostering Dialogue Among Community Stakeholders: A Museum‐Based Case Study of Public Health Engagement

Curator: The Museum Journal, EarlyView.
ABSTRACT This article examines how museums have expanded their societal roles, particularly in fostering community engagement, a shift highlighted during the COVID‐19 pandemic. Once focused mainly on presenting established knowledge, museums now work to involve the public in exploring ideas that help them navigate a changing world.
Laycca Umer, Franklin Aucapina, Priya Mohabir, Katherine McMillan Culp   +3 more
wiley   +1 more source

Digital Twins and the Stendhal Syndrome

Computers
The “Stendhal Syndrome” mentioned in the title refers to the first (early 19th century) documented perception of the role of intangible aspects in characterising cultural heritage.
Franco Niccolucci, Achille Felicetti
doaj   +1 more source

1172. Dendrobium chryseum Rolfe

Curtis's Botanical Magazine, EarlyView.
Summary Dendrobium chryseum is a widespread orchid from continental tropical Asia and Taiwan with a confused taxonomical history. In addition to its horticultural merits and its use in Traditional Chinese Medicine, this species has significant cultural importance among the Tsou people of Taiwan. Notes on pollination, cultivation, taxonomy, distribution,
André Schuiteman, Ayumi Terada, Jer‐Ming Hu, Bala Kompalli, Masumi Yamanaka   +4 more
wiley   +1 more source