Results 41 to 50 of about 104 (84)

Focus – L’Atelier des territoires en montagne « Vivre et travailler en montagne à l’heure du changement climatique » [PDF]

open access: yesSciences, Eaux & Territoires, 2019
L’Atelier des territoires est une démarche qui conduit à la « mise en mouvement » des acteurs d’un territoire pour co-construire un projet stratégique territorial.
FAESSEL-VIROLE, Claire
doaj  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

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

open access: yesAccounting 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

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

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

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

open access: yesAbacus, EarlyView.
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

How did the Canada Child Benefit affect household bargaining?

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
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
wiley   +1 more source

The demography of an Osprey population under natural recolonisation and translocation processes

open access: yesIbis, EarlyView.
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

Benign by design: A paradigm shift in cosmetic ingredient development

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Benign by design strategies enable the creation of biodegradable cosmetic ingredients, reducing environmental persistence while maintaining the intended biological activity. This work compiles design rules and tools to guide the development of more sustainable molecules for the cosmetics industry.
Sandra Mota   +3 more
wiley   +1 more source

Synergistic enhancement SPF from annatto seed oil and alkaline extracts in association with organic UV filters

open access: yesInternational Journal of Cosmetic Science, EarlyView.
An SPF formulation incorporating Bixa orellana seed extracts and oils showed enhanced UV protection, highlighting the potential of natural bioactive compounds as effective boosters in photoprotective cosmetic products. Abstract Objective This study investigated the antioxidant activity of oil and alkaline aqueous extracts obtained from Bixa orellana ...
Ister Cordeiro Mariotini   +8 more
wiley   +1 more source

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