Results 21 to 30 of about 64,770 (105)

Le patrimoine culturel immatériel

open access: yes, 2011
Qu’est-ce que le patrimoine culturel immatériel ? Pourquoi inventer une nouvelle catégorie de patrimoine dans un monde déjà obsédé par la conservation des traces du passé ? Peut-on protéger des expressions culturelles vivantes sans les figer ?

core   +1 more source

Affective Neuroscience: Implications for the Jungian Self and Archetypes

open access: yesJournal of Analytical Psychology, EarlyView.
Abstract Archetypes are central to Jung’s model of the mind and his concept of the Self. He observed that patients with psychosis demonstrated cultural content in their hallucinations and delusions that were not learned, leading him to define archetypes as impersonal unconscious patterns. Although Jung’s description of archetypes evolved over time, the
Oliver Dale, Andrew John Howe
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

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

open access: yesAccounting 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   +2 more
wiley   +1 more source

Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence‐informed, practical steps to support systemic change.
Jacqueline Gagnon   +2 more
wiley   +1 more source

Marxisme culturel [PDF]

open access: yes, 2020
peer ...
Jamin, Jérôme
core  

Décennie mondiale du développement culturel, 1988-1997

open access: yes, 1993
La couv.
Unesco. Décennie mondiale du développement culturel
core   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

open access: yesAccounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

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