Results 41 to 50 of about 143 (122)
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 However, the current system is outdated and under increasing pressure.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
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
Summary New Genomic Techniques (NGTs) can be an important tool to achieve the goals set out in the European Green Deal like food security, environmental sustainability and climate change adaptation. However, the success of NGT‐derived products in the market depends on their acceptance by consumers and stakeholders.
Jan Pokrivcak +2 more
wiley +1 more source
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
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
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
La multiplicité des critères susceptibles d’être utilisés pour évaluer l’adaptation comportementale d’un animal à son environnement a motivé l’étude des relations entre réponses physiologiques et comportementales, dans l’espoir que l’identification de ...
S. RICHARD +9 more
doaj +1 more source
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
Arthropod conservation in roadside verges: Unmown refuges outperform mowing equipment changes
While roadside verges might have potential as connecting corridors for grassland habitats and their inhabitants, roadside mowing negatively impacts grassland arthropod densities. In contrast to unmown refuges, all mowing techniques harmed grassland arthropods, with no significant differences between mowing equipment.
Johanna L. Berger +3 more
wiley +1 more source
A review of skin microbiome and new challenges to cosmetic microbiome‐friendly formulations
Microbiome‐friendly concepts offer new perspectives for a healthy relationship between cosmetic use and the skin microbiome, especially the interaction of non‐biotic cosmetic ingredients with the skin, requiring further studies to clarify the dynamics between the skin microbiome and different classes of cosmetic ingredients.
Yasmin Rosa Santos +3 more
wiley +1 more source

