Results 71 to 80 of about 365,144 (250)

Optimal Auditing with Scoring Theory and Application to Insurance Fraud [PDF]

open access: yes
Cet article établit une liaison entre la théorie de l'audit optimal et la méthodologie du scoring dans un contexte d'asymétrie d'information. L'application retenue concerne la fraude à l'assurance, mais la même approche peut être appliquée à d'autres ...
Florence Giuliano   +2 more
core  

Plant Variety Registration in Transition: Opportunities for Innovation and Reform in The European Union Enregistrement des variétés végétales en transition : opportunités d’innovation et de réforme dans l’Union européenne Die Registrierung von Pflanzensorten im Wandel: Chancen für Innovation und Neugestaltung in der Europäischen Union

open access: yesEuroChoices, EarlyView.
Summary Modernising the European Union’s plant variety registration system is critical to enabling the development and adoption of sustainable, climate‐resilient varieties aligned with the EU Farm‐to‐Fork Strategy. However, the current system is outdated and under increasing pressure. While legislative reform is underway, key points of divergence among
Sergio Urioste Daza   +2 more
wiley   +1 more source

Tourisme, risque et investissement : Perspectives sur l’hôtellerie

open access: yesTéoros, 2004
Nous avons entrepris une recherche exploratoire dans le but d’identifier le processus actuel d’évaluation de projet que suivent les chaînes hôtelières internationales.
Stéphanie Chrétien
doaj   +2 more sources

Meeting with David Baron and introducing private politics [PDF]

open access: yes
Les 9 et 10 juin 2011 s'est tenu The Economics of Corporate Social Responsibility Conference, coorganisée par les Mines ParisTech, Paris School of Economics et l'Université Panthéon-Sorbonne.
Julie Bastianutti
core  

Including AKIS in the 2023 CAP Strategic Plans: What Difference has it Made? Intégration des systèmes de connaissances et d’innovation agricoles (SCIA) dans les plans stratégiques de la PAC pour 2023 : Qu’est‐ce que ça a changé ? Die Einbeziehung von AKIS in die strategischen Pläne der GAP für 2023: Was hat sich dadurch verändert?

open access: yesEuroChoices, EarlyView.
Summary In 2021, for the first time, the EU Member States were required to include Agricultural Knowledge and Innovation Systems (AKIS) in their Common Agricultural Policy (CAP) Strategic Plans (2023–2027). We present the findings of empirical research into how this requirement has influenced the development of national AKIS.
Lee‐Ann Sutherland, Katrin Prager
wiley   +1 more source

The power of words in financial markets: soft versus hard communication,a strategy method experiment [PDF]

open access: yes
The main objective of this paper is to analyze the impact of non-informative communications on asset prices. An experimental approach allows us to control for the release of non-relevant messages.
Angela Sutan   +2 more
core  

ong et Développement Agricole Au Burkina Faso: Présence Majeure et Effets Mineurs [PDF]

open access: yes, 1994
This report analyses the effect of NGO participation on Agriculture ...
Alain Piveteau
core  

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Les forces de l’ordre, expertes des climats urbains

open access: yesCriminologie, 2013
Les grands événements urbains nécessitent la production d’environnements sécurisés qui vont permettre de vivre le climat de la fête, de la manifestation ou du match (les terrains qui seront évoqués ici) dans un intérieur protégé.
Dominique Boullier, Stéphane Chevrier
doaj   +1 more source

A Historical Note on the Beauty Contest [PDF]

open access: yes
Alain Ledoux, who was one of over 6,000 chess players taking part in Bühren and Frank´s (2012) online Beauty Contest experiment, turned out to be the forgotten inventor of that game. We reconstruct the birth of the Beauty Contest.
Björn Frank   +2 more
core  

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