Results 21 to 30 of about 71 (71)
Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, Volume 42, Issue 3, Page 1744-1775, Fall 2025.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
wiley +1 more source
M@GM@, 2010 Facilitée par les forums ou les outils de blogging, l’expression des malades est structurée, du fait des caractéristiques des techniques employées, par le classement chronologique (du plus récent au plus ancien): elle donne la primauté au temps présent ...
Karim Chibout, Martial Martin
doaj
Accounting Perspectives, Volume 24, Issue 2, Page 469-515, June 2025.ABSTRACT The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under‐researched.
Akolisa Ufodike
wiley +1 more source
Canadian Public Administration, Volume 68, Issue 2, Page 182-206, June 2025.Sommaire Le télétravail est une réalité omniprésente dans les organisations publiques, surtout depuis la COVID‐19. Toutefois, comme il s’agit d’une réalité complexe qui affecte à la fois l’employé, le gestionnaire, l’organisation et la société, il est intéressant de s’interroger sur la façon dont on peut améliorer sa mise en œuvre. Cet article poursuit
François Tremblay, Stéphanie Gagnon
wiley +1 more source
La scrittura autobiografica come giustificazione di un percorso
M@GM@, 2010 Il romanzo di Erri De Luca, studiato in quest’articolo, mette in scena un narratore che mobilita tutte le strategie del discorso politico per guadagnare l’adesione del suo pubblico: costruzione di un auditorio omogeneo, messa in azione di un’etica e ...
Madjid Touzouirt
doaj
DIE ARBEIT DES ÜBERSETZENS: RILKE UND MICHELANGELO („SE ’L MIE ROZZO MARTELLO‘‘)
German Life and Letters, Volume 78, Issue 2, Page 194-216, April 2025.ABSTRACT This essay examines Rainer Maria Rilke's reception of the sculptor and poet Michelangelo in the context of interest in the Renaissance around 1900, focusing first on the Stundenbuch, the Florenzer Tagebuch and the story ʻVon einem, der die Steine belauschtʼ (from the prose collection: Geschichten vom lieben Gott).
Astrid Dröse, Jörg Robert
wiley +1 more source
Tentative de suicide poétique de la voix poématique nerudienne
M@GM@, 2010 La souffrance nérudienne, fondamentale dans la trajectoire poétique du poète chilien, est la traduction et l’entreprise improbable d’une survie poétique: de cette même douleur naîtra un chant poétique sonore et total.
Dominique Casimiro
doaj
Food Risk Assess Europe, Volume 3, Issue 2, April 2025.Abstract Several species of Lepidoptera with caterpillars bearing urticating hairs are increasing their range in metropolitan France from year to year, such as the pine processionary (Thaumetopoea pityocampa Denis et Schiffermüller 1775) whose presence was historically limited to the south of France, and which is gradually being observed in the north ...
Nicolas Desneux +105 more
wiley +1 more source
M@GM@, 2010 Dans cette contribution, j’entendrai l’écriture de soi au sens de la subjectivité, c’est-à-dire un rapport à soi nécessairement recomposé et remis en cause dans le champ carcéral, cadre décontenançant par la force des choses et source d’une souffrance ...
Lionel Rebout
doaj
Food Risk Assess Europe, Volume 3, Issue 2, April 2025.ABSTRACT The Red Fox (Vulpes vulpes) can be hunted as a game species. It may also be listed as a “species likely to cause damage” (ESOD – the acronym in French), for public health reasons among others. Conversely, benefits linked to the presence of foxes are also put forward, such as the predation of rodents carrying zoonotic agents.
Emmanuelle Gilot‐Fromont +97 more
wiley +1 more source