Results 91 to 100 of about 1,336,444 (334)

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

La médiation culturelle et l’engagement : des pratiques artistiques discordantes

open access: yesLien Social et Politiques, 2008
Dans cet article, l’auteure analyse le concept de la médiation culturelle à l’aune des conceptions de l’engagement chez les artistes actuels en arts visuels du Québec adoptant des pratiques relationnelles et participatives.
Ève Lamoureux
doaj   +1 more source

L’éthique en archéologie, quels enjeux normatifs? Approches françaises

open access: yesCanadian Journal of Bioethics, 2019
Les questions éthiques auxquelles sont confrontés les archéologues doivent être pensées en articulation étroite avec le cadre juridique qui régit leur activité.
Marie Cornu, Vincent Négri
doaj   +1 more source

Towards a more coherent oil policy in Russia ? [PDF]

open access: yes
Dans le nouveau contexte pétrolier mondial, la Russie tente de définir une stratégie pétrolière plus cohérente et plus équilibrée que celle qui a prévalu dans les années quatre-vingt-dix.
Catherine Locatelli, Sadek Boussena
core  

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Politique de race ou politique royale?

open access: yesChronique d'Egypte, 1936
info:eu-repo/semantics ...
openaire   +2 more sources

Enfants au combat : génocide de l’enfance ?

open access: yesCriminologie, 2006
RésuméLe nombre de 300 000 enfants combattants est une estimation annuelle conservatrice avancée par les experts du milieu pour susciter un plus large consensus international sur l’urgence d’intervenir.
Chentale de Montigny
doaj   +1 more source

The Role of Ideas in the Emergence of Convergent Higher Education Policies in Europe: The Case of France. CES Working Paper, no. 73 [PDF]

open access: yes, 2000
How do ideas influence public policy ? French higher education is a good case in point. It seems reasonable to think that the recent evolution French universities underwent resulted from the diffusion of the convergent discourse held by most European ...
Musselin, Christine.
core  

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Sobre a interferência necessária da voz na lei: o exemplo da tragédia antiga

open access: yesRevista de Psicologia, 2013
Nessa conferência, proferida especialmente pelo autor a convite da Comissão Científica do Colóquio Internacional « A Psicanálise e a Lei »  é abordada a estrutura da tragédia antiga retomada a partir do entendimento que dela faz Claudel, na medida em que
Jean-Michel Vivès
doaj   +2 more sources

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