Results 51 to 60 of about 10,873 (165)

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Politiques d'adaptation au changement climatique et injustices environnementales. Le pluralisme des relations à l'environnement dans la mise en forme de la contrainte adaptative [PDF]

, 2016
occasional paperCet article propose un cadre d’analyse des problématiques soulevées par les politiques d’adaptation au changement climatique, à partir d’une prise en compte de la variété de relations que l’être humain tisse avec son environnement.
Borja, Jean-Stéphane, Centemeri, Laura, Gaudin, Alexandre   +2 more
core   +2 more sources

Polarization vision and the physiological basis for trichromatic vision in Philaenus spumarius: Understanding host‐seeking behaviour in insect vectors for Xylella fastidiosa control

Annals of Applied Biology, EarlyView.
We investigated the role of vision in host‐seeking behaviour by Philaenus spumarius, the main European vector of Xylella fastidiosa, through an integrated anatomical, optical, physiological, and behavioural study. Our data highlight that the spittlebug uses visual cues, including polarized light, which may aid in detecting the polarized reflections ...
Domen Lazar, Elizabeth Clark, Andrej Meglič, Daniele Cornara, Gregor Belušič   +4 more
wiley   +1 more source

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

Sciences, 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  

Le rôle épistémique de certaines simulations informatiques fondamentales en théorie de l'évolution [PDF]

, 2008
Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de ...
Ledoux, Martin
core  

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

Abacus, 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

Population Viability Analysis to Inform Reintroduction Decisions for a Group‐Living Primate, the Barbary Macaque

Animal Conservation, EarlyView.
We developed a population viability analysis to inform reintroduction strategies for the endangered Barbary macaque (Macaca sylvanus), incorporating age‐specific vital rates, release costs on survival and reproduction, environmental and demographic stochasticity, and catastrophic events.
Elisa Neves, Sarah Le Berre, Sidi Imad Cherkaoui, Jasper Iepema, Zouhair Amhaouch, Brahim Ismaili, Latifa Sikli, Nelly Ménard, Pascaline Le Gouar   +8 more
wiley   +1 more source

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source

Anticipating data sharing for student‐centred education: Governmental policy initiatives in Switzerland and Japan

British Journal of Educational Technology, EarlyView.
In the context of digital transformation and platformisation of education, policy concerns are shifting from infrastructure to data use. New governmental initiatives attempt to facilitate data sharing between schools, research and governing authorities to improve student learning. These attempts to create public data spaces anticipate new topologies of
Judith Hangartner, Yuko Toyokawa, María Guadalupe Ramírez   +2 more
wiley   +1 more source