Results 171 to 180 of about 166,078 (316)

The American and the French Third Sectors: a Comparison, Recent trends during the “Millennium Boom”, and the Impact of the Crisis [PDF]

open access: yes
After having stated some definitions and specified the legal and tax status of nonprofit organizations in France and the USA, this paper begins by comparing the scope of the American and the French third sectors, their structure and resources, using data
Edith Archambault
core  

Landowners' Willingness to Participate in Temporary and Permanent Agri‐Environmental Schemes

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Within the EU and beyond, voluntary agri‐environmental and climate schemes (AES) are used to curtail externalities from agricultural production including nitrate leaching, biodiversity degradation and greenhouse gas emissions. This paper investigates and compares Danish landowners' preferences for temporary and permanent AES using a choice ...
Jakob Vesterlund Olsen   +5 more
wiley   +1 more source

Do Social Enterprises Finance Their Investments Differently from For-proft Firms? [PDF]

open access: yes
Using a longitudinal data set of balance sheets of 504 non profit and for-profit firms operating in the social residential sector in Italy, we investigate the relationship between capital structure and type of enterprise.
Fedele , Alessandro, Miniaci, Raffaaele
core  

Why HR Has Failed to Address Healthcare's Workforce Crisis: The Need for a Systems Partner Role

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Attempts to remedy sustained workforce challenges facing healthcare organizations globally have been largely ineffective, despite increased political attention. In this paper we draw on contextually based human resource theory to explain why these challenges remain intractable.
Aoife M. McDermott   +2 more
wiley   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

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