Results 201 to 210 of about 5,364 (292)

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Computational and Experimental Modeling of Interfaces and Joints in Advanced Materials. [PDF]

Materials (Basel)
Grzejda R.
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Predictions for neutrinos and new physics from forward heavy hadron production at the LHC. [PDF]

Eur Phys J C Part Fields
Buonocore L, Kling F, Rottoli L, Sominka J.   +3 more
europepmc   +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

Ab Initio Lattice Quantum Chromodynamics Calculations of Parton Physics in the Proton: Large-Momentum Effective Theory versus Short-Distance Expansion. [PDF]

Research (Wash D C)
Ji X.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Input to the European strategy for particle physics: strong-field quantum electrodynamics. [PDF]

Eur Phys J Plus
Sarri G, King B, Blackburn T, Ilderton A, Boogert S, Bulanov SS, Bulanov SV, Di Piazza A, Ji L, Karbstein F, Keitel CH, Krajewska K, Malka V, Mangles SPD, Mathieu F, McKenna P, Meuren S, Mirzaie M, Ridgers C, Seipt D, Thomas AGR, Uggerhøj U, Vranic M, Wing M.   +23 more
europepmc   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

Contemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

Exciton-Defect Interaction and Optical Properties from a First-Principles T-Matrix Approach. [PDF]

Nano Lett
Chan YH, Haber JB, Naik MH, Qiu DY, da Jornada FH.   +4 more
europepmc   +1 more source