Results 91 to 100 of about 12,067 (185)
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
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
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley +1 more source
Les entreprises marocaines démontrent depuis quelques temps un enthousiasme particulier pour le marketing des RH, une nouvelle façon de concevoir la gestion quotidienne des Hommes au sein de l’organisation. Le service ressources humaines est au cœur de l’
HANAE BOURAKKADI
doaj
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
ABSTRACT This study shows an innovative approach to determine the origin of some Calabrian rocks quarried used in ancient times. Twenty‐five quarries, distributed in all the Calabrian provinces (Southern Italy), were studied and sampled. Ten samples were taken from each quarry, for a total of 250 samples.
Domenico Miriello +5 more
wiley +1 more source
Impact of after‐school care on maternal income: Evidence from Canadian administrative data
Abstract This paper estimates the average causal effect of access to subsidized before‐ and after‐school care on the labour market outcomes of mothers. Specifically, we analyze a major policy reform implemented in Quebec (Canada) in 1998, which required all public primary schools to provide before‐ and after‐school care at a low fixed fee, thereby ...
Ailin He, Laetitia Renée, Nagham Sayour
wiley +1 more source
How did the Canada Child Benefit affect household bargaining?
Abstract Child benefits in Canada are sizable, targeted to children and paid to custodial mothers, and so might be expected to affect household resource allocations and spousal bargaining. The introduction of the Canada Child Benefit in July 2016 more than doubled the amount of child benefits received by households with children. We estimate the effect
Shirleen Manzur, Krishna Pendakur
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Comment on “On the pass‐through rate of the Nutrition North Canada subsidy”
Abstract Naylor, Deaton and Ker provide estimates of Nutrition North Canada subsidy pass‐through using data we collected and an identification strategy we devised. They propose an alternative econometric specification based on estimating passthrough for separate monopoly and non‐monopoly sub‐samples and aggregating the coefficients using subsidy share ...
Tracey Galloway, Nicholas Li
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The demography of an Osprey population under natural recolonisation and translocation processes
In a context of global biodiversity loss, studying the processes underlying the recolonisation—whether natural or assisted—of expanding species provides essential insights for the development of effective conservation strategies. Since the 1980s, the Osprey Pandion haliaetus has naturally recolonized mainland central and eastern France, increasing from
Marie Thalhammer +6 more
wiley +1 more source

