Results 101 to 110 of about 409,029 (249)
Méthode historique et sciences sociales
, 2014 I. Méthode historique. – Nature de l’histoire. – Caractère indirect de la méthode historique. – Opérations historiques.II. Sciences sociales. – Sens primitif de ce mot. – Sens actuel. – Caractère des sciences sociales.III.
Charles Seignobos, Seignobos, Charles
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Accounting Perspectives, EarlyView.ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine +2 more
wiley +1 more source
Bibliographie: méthode articulatoire.
, 2018 Notre recherche sera basée sur l'analyse contrastive de deux approches didactiques en phonétique: la méthode verbo-tonale et la méthode articulatoire. Je laisse ici la bibliographie concernant la méthode articulatoire.
Sofiya Kobylyanskaya
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Fundamentação do metodo das unidades de esforço de produção [PDF]
, 1988 Dissertação (mestrado) - Universidade Federal de Santa Catarina. Centro TecnologicoO presente trabalho parte da necessidade real que as indústrias de transformação multiprodutoras têm de se utilizarem de métodos de custos altos para a efetivação da ...
Antunes Junior, Jose Antonio Valle
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Contemporary Accounting Research, EarlyView.ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
Tropical ZoologyTerrestrial small mammals, including rodents, shrews and a few allied species, are a diverse group among mammals. Nyungwe National Park, located in Rwanda, is a biologically rich tropical rainforest in the Albertine Rift.
Methode Majyambere +3 more
doaj +1 more source
Fertility incentives in Canada: Period and cohort perspectives
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract We study the fertility effects of the 1997 Quebec Family Policy using two complementary approaches: (i) a period‐based repeated cross‐sectional analysis that examines the impact on period fertility (i.e., fertility rates in a given calendar year, such as births per 1,000 women age 15 to 49), and (ii) a cohort‐based panel analysis that examines
Siha Lee, Sitian Liu
wiley +1 more source