Results 31 to 40 of about 363,448 (165)

Feu vert pour la trame verte et bleue : le jeu [PDF]

, 2014
Un jeu de sensibilisation aux enjeux de la trame verte et bleue pour comprendre comment les aménagements du territoire interfèrent de façon négative, mais aussi de façon positive, sur la richesse en espèces végétales et ...
La rédaction
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A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

Accounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Learning Value Through Craft: How Shoemaking Reshaped My Management Accounting Mindset Apprentissage de la valeur grâce à l'artisanat : comment la fabrication de chaussures a transformé ma conception de la comptabilité de gestion

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, Niki Jessup, Ernest Bauer   +2 more
wiley   +1 more source

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

Accounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +1 more source

Assessing University Performance Using Financial Statements Évaluation du rendement des universités fondée sur les états financiers

Accounting Perspectives, EarlyView.
ABSTRACT This instructional case asks students to assess and communicate the financial performance of Ontario postsecondary institutions following the 2021 insolvency at Laurentian University, a publicly funded postsecondary institution in the province of Ontario, Canada.
Staci A. Kenno, Barbara J. Sainty, Michelle Lau   +2 more
wiley   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

De la révolution verte à la révolution doublement verte [PDF]

, 1996
Après avoir exposé les limites de la Révolution Verte, l'auteur propose des axes de recherche et de développement d'une Révolution Doublement Verte dont il définit les concepts et le rôle dans la recherche agronomique.
GRIFFON, Michel
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Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

Contemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

Measurement Error, Manipulation, and the Value of Short‐Term Performance in Job Retention Erreur de mesure, manipulation et valeur de la performance à court terme en matière de maintien de l'emploi

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper studies how the accuracy of a short‐term performance measure affects its value when a principal decides whether to retain or fire an agent, who can manipulate that measure. Compared with ignoring performance and never firing the agent, the performance measure is valuable when the savings in the expected cost of the retention error ...
Naomi Rothenberg
wiley   +1 more source