Results 81 to 90 of about 4,611 (181)

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public‐Service Finance Leadership and Accounting‐Firm Partnerships Deux parcours, un même plafond de verre : comparaison des schémas de carrière des femmes au sein des directions financières de la fonction publique et parmi les associées des cabinets comptables au Canada

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs).
Tara Clowes
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

A novel all‐in‐one dynamic wrinkle evaluation system: Development, validation and application in cosmetic industries

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Photo grading of dynamic lines in the dynamic line repeatability validation study. Abstract Objective This study aimed to develop and validate a novel, integrated dynamic wrinkle assessment system based on standardized, real‐time and multi‐angle facial images and video recordings, and to explore its potential application in evaluating the anti‐wrinkle ...
Xingzuo Liu   +6 more
wiley   +1 more source

Enhancing the reliability of skin tone evaluation: A study of full‐face imaging devices with colour calibration

open access: yesInternational Journal of Cosmetic Science, EarlyView.
This study offers insights into colour measurement for skin tone evaluation, demonstrating the value of using a ColorChecker and colour calibration to ensure reliable and accurate skin tone measurements. Abstract Background Skin colour measurement is common and essential to clinical evaluation, especially for product efficacy evaluation and research on
Wenyang Wang   +4 more
wiley   +1 more source

Apport des technologies de l'information pour la gestion des épandages des effluents de l'élevage

open access: yesSciences, Eaux & Territoires, 2000
L'étude présente les moyens d'acquisition automatisée d'informations lors de chantier d'épandage. Les systèmes embarqués réunissent différents capteurs et une mémoire d'enregistrement des données acquises. Le GPS est un capteur d'information spatiale. Le
F. THIRION, V. SOULIGNAC, G. LEBOZEC
doaj  

Mechanisms underlying the protective effects of San‐Bai decoction against UV radiation on the skin

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Combining conventional differential expression analysis with differential network analysis offers a promising strategy to uncover the mechanistic basis of the holistic benefits provided by herbal blends. Our findings demonstrated that San‐Bai decoction modulates multiple pathways—not only those related to skin pigmentation, such as ET‐1 signalling, but
Rui Zhang   +7 more
wiley   +1 more source

Evaluating the suitability of six hydrophobic natural eutectic solvents as the internal phase in a cosmetic cream formulation

open access: yesInternational Journal of Cosmetic Science, EarlyView.
Hydrophobic natural eutectic solvents can function as structural oil phase substitutes in creams prepared by low‐energy processes, enabling sustainable, regulation‐compliant formulations with desirable sensory profiles. Abstract Objective This work evaluates whether hydrophobic natural eutectic solvents can replace the conventional oil phase in ...
A. Verger   +8 more
wiley   +1 more source

A proposal for simplifying the labelling of sunscreens

open access: yesInternational Journal of Cosmetic Science, EarlyView.
A binary system for classifying the magnitude of protection provided by topical sunscreens is proposed and examples of potential symbols for labelling sunscreens are illustrated here. Phototesting is limited to a single area of sunscreen‐protected skin and avoids assessment of the minimal erythema dose on sunscreen‐protected skin.
Brian Diffey
wiley   +1 more source

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