Results 41 to 50 of about 143 (122)

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 However, the current system is outdated and under increasing pressure.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

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

Will European Consumers and Stakeholders accept New Genomic Techniques (NGTs) in Food Production? Les consommateurs et les parties prenantes européens accepteront‐ils les nouvelles techniques génomiques (NTG) dans la production alimentaire ? Werden europäische Verbraucher und Interessengruppen neue genomische Verfahren (NGV) in der Lebensmittelproduktion akzeptieren?

open access: yesEuroChoices, EarlyView.
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

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

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

Bien-être animal : quelles relations entre les critères physiologiques et comportementaux d’adaptation ?

open access: yesINRAE Productions Animales, 2007
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

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

Arthropod conservation in roadside verges: Unmown refuges outperform mowing equipment changes

open access: yesInsect Conservation and Diversity, EarlyView.
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

open access: yesInternational Journal of Cosmetic Science, EarlyView.
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

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