Results 21 to 30 of about 32,281 (143)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

Pour un Pacte Social de l’eau [PDF]

, 2009
La crisis del agua es una de las cuatro grandes crisis del mundo actual (agua, alimentación, energía y reconocimiento del otro) y como tal constituye uno de los fundamentales problemas sociales a resolver en la primera mitad del siglo XXI.
Petrella, Riccardo
core   +1 more source

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

Accounting 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

Rapport de mission, Hanoï du 6 au 12 avril 2008 : mission prospective au Vietnam - Identification des problématiques en économie de l'élevage [PDF]

, 2008
Les objectifs de cette mission au Vietnam étaient de rencontrer l'ensemble des partenaires de PRISE afin: 1. d'identifier des thèmes de recherche en économie de l'élevage compte tenu du contexte des productions animales au Vietnam et des projets déjà en ...
Alary, Véronique
core  

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

Contemporary 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

Quelle transparence pour le commerce équitable ? [PDF]

, 2015
According to different opinion polls, French consumers lack information on fair trade products, albeit certification and labels existing on these products. Labelled fair trade products can be considered as credence goods.
Lupton, Sylvie
core  

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

Canadian 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

Evaluation des options de performance managériale des dibiteries de Dakar et sa banlieue (Sénégal) [PDF]

, 2016
IN ENGLISH: This study aims at evaluate managerial performance options of dibiteries in Dakar and its suburbs. To carry out, a cross-sectional study based on a questionnaire was conducted in 163 tenants of dibiteries.
Orou Seko, M.
core  

Environmentally adjusted productivity growth and shadow prices for dairy farms

Canadian 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, Getu Hailu, Susantha Jayasundara   +2 more
wiley   +1 more source

Intégration du critère de dioxyde de carbone dans la localisation des industries : le cas du cluster industriel du Havre [PDF]

, 2014
Environmental problems, especially those related to the global warming have attracted extensive attention from the decision makers of companies. Their concerns on the environmental problems lead them to a reform of the mode of management.
Musset, Yann
core   +2 more sources