Results 31 to 40 of about 139,815 (211)

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

L'EMERGENCE ET LA STRUCTURATION D'UNE COMMUNAUTE SCIENTIFIQUE : LE CAS DE L'AFC DEPUIS 30 ANS. [PDF]

open access: yes, 2009
International audienceThe paper tries to answer the question : « May we speak of an accounting scientific community in France?”. We try to understand the setting up of a new scientific community at the end of the 1970's, through the history of the French
Bessire, Dominique   +2 more
core   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

« L’argent permet de faire quelque chose, mais il n’est pas l’objectif ultime. »

open access: yesTransposition, 2018
Pierre François est directeur de recherche au CNRS, rattaché au Centre de Sociologie des organisations de l’Institut d’Études Politiques. Spécialiste de sociologie économique, dont il utilise les outils pour analyser la dynamique des mondes de l’art ...
Anne Monier
doaj   +1 more source

Traditional Indigenous foodways and retail subsidies: Evidence from the Northwest Territories Community Survey and Nutrition North Canada

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Traditional foods (often referred to as “country foods”) play a critical role in Indigenous culture, nutrition, food sovereignty and food security. Policies that prioritize store‐bought food are often viewed as undermining these foods. We provide evidence that two recent policy reforms that subsidize store‐bought food in the Northwest ...
Bela Georgiev, Nicholas Li
wiley   +1 more source

Influencia de la migración en los precios de la vivienda en los municipios de Cundinamarca (Colombia)

open access: yesLecturas de Economía, 2013
Influencia de la migración en los precios de la vivienda en los municipios deCundinamarca (Colombia)   Resumen: El artículo evalúa la relación de interdependencia que existe entre el valor de la vivienda urbana y el crecimiento poblacional vía migración,
Hernán Enríquez
doaj   +1 more source

Environmentally adjusted productivity growth and shadow prices for dairy farms

open access: yesCanadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract We estimate the environmentally adjusted productivity growth and shadow price for Ontario dairy farms. We use an input‐oriented directional distance function and farm‐level data from 2000 to 2020. First, we find that while GHG emissions per cow increase with higher milk yields, emission intensity decreases as milk yield per cow increases.
Bibek Dahal   +2 more
wiley   +1 more source

Note sur les apports de Sismondi à la théorie classique [PDF]

open access: yes, 1981
The topic of the paper is to estimate the importance of the contribution of Sismondi's economic analysis to the classical economic theory.
Arena, Richard
core   +1 more source

Item‐level accuracy and error patterns of the TIE‐93: Emotion recognition in individualistic and collectivistic cultural groups

open access: yesJournal of Neuropsychology, EarlyView.
Abstract There remains a lack of appropriately adapted neuropsychological tests for culturally, linguistically and educationally diverse populations, particularly for the evaluation of social cognition, as its assessment is essential for the early diagnosis of diseases such as frontotemporal dementia and Alzheimer's disease.
Renelle Bourdage   +5 more
wiley   +1 more source

Les produits de fermentation et leurs usages industriels Fermentation Products and Their Industrial Uses

open access: yesOil & Gas Science and Technology, 2006
Quelques intermédiaires chimiques peuvent être obtenus soit par culture anaérobie, soit par voie pétrochimique. En se limitant à l'acide lactique, l'acétone-butanol et l'acide acétique, on indique pour chacun d'eux les tonnages actuels.
Arlie J. P., Lefebvre G.
doaj   +1 more source

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