Results 121 to 130 of about 475,171 (283)

Lithuanian memes of protest. critical discourse analysis. [PDF]

, 2022
The object of this master thesis are internet memes which support and criticize the protest. The protests appeared between 2021. May 5 and 2021. September 15 Five different protests took place during this period.
Jurkaitis, Edmundas,
core  

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

Accounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon, Nicolas Epelbaum, Linda Thorne   +2 more
wiley   +1 more source

Unveiling mental health memes: impact on employees’ well-being amid workload and occupational stress

International Journal of Occupational Safety and Health
Introduction: Occupational health concerns employees’ physical and mental well-being in the workplace. Common mental illnesses such as stress, anxiety, and depressive disorders constitute a growing threat to workplace well-being and the ability to meet ...
Bhaskar Mishra, Samrat Dev
doaj   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

Is It Still a Meme? Examining Factors Influencing the Perception and Effectiveness of Marketing Memes

Roczniki Nauk Społecznych
The paper examines the consumer perception and effectiveness of internet memes in marketing communication. Two research questions are addressed: Are marketing memes perceived differently than ordinary memes?
Mateusz Kiljańczyk, Agnieszka Kacprzak
doaj   +1 more source

An empirical study on the application of memetics to the teaching of college English writing

SHS Web of Conferences, 2016
Memes, the replicator of culture and information, and basic unit of culture, are copied, spread, transmitted and finally survives through imitation among vectors.
Huang Zeyun
doaj   +1 more source

Olympic Trolls: Mainstream Memes and Digital Discord [PDF]

, 2013
While the mainstream press have often used the accusation of trolling to cover almost any form of online abuse, the term itself has a long and changing history.
Leaver, Tama
core  

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis, Mengtian Li, Brandon Szerwo   +2 more
wiley   +1 more source

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