Results 111 to 120 of about 152,351 (204)

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, Volume 43, Issue 3, Page 1562-1593, Fall 2026.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Die Zukunft der Meisterwirtschaft Dokumentation einer Tagung im Rahmen des Leonardo da Vinci-Programms der EU, Maerz 1997

, 1997
Der Band dokumentiert Vertraege, die auf dem im Sommer 1996 durchgefuehrten 4. Rheinhausener Gespraech zur Theorie und Praxis der Berufsbildung gehalten wurden, das im Rahmen des EU-Programms Leonardo da Vinci stattfand.
Forschungsinstitut fuer Arbeiterbildung e.V. an der Universitaet Bochum, Recklinghausen (Germany), Schuler, Michael (eds.), Schloesser, Manfred, Apel, Heinz   +3 more
core  

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

Contemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.
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

Theorie und Praxis? Theorie als Praxis!

, 2023
Müller M-L. Theorie und Praxis? Theorie als Praxis!. Geschichtstheorie am Werk.
Müller, Maja-Lisa ; https://orcid.org/
core  

Form factors of the ρ meson from effective field theory and the lattice

Journal of High Energy Physics
The calculation of resonance form factors in effective field theory as well as on the lattice is a highly challenging task. In a recent paper [1], we proposed a novel method based on the introduction of a background field and the Feynman-Hellmann theorem
Ulf-G. Meißner, Akaki Rusetsky, Ajay S. Sakthivasan, Gerrit Schierholz, Jia-Jun Wu   +4 more
doaj   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, Volume 43, Issue 3, Page 1713-1741, Fall 2026.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

Metapsychologische Probleme mit der Theorie der Affekte [PDF]

, 2001
Es wurde über die Jahrzehnte hinweg immer wieder betont, daß die Psy­choanalyse keine befriedigende Affekttheorie hat und daß dies in einem merkwürdigen Gegensatz zur Bedeutung der Affekte für die Praxis steht.
Oberlehner, Franz
core  

Private Land Ownership: Tax or Socialize?

The American Journal of Economics and Sociology, Volume 85, Issue 4, Page 455-461, September 2026.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

Eine sprachanalytische Theorie der Metapher

, 1996
Der erste Teil der vorliegenden Arbeit beschäftigt sich mit der Theorie der Metapher, die Christian Strub in seinem Buch "Kalkulierte Absurditäten" entwickelt.
Eick, Martin H.
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Dreaming digital landscapes

Canadian Geographies / Géographies canadiennes, Volume 70, Issue 4, Winter / hiver 2026.
Abstract The metaphor of digital landscapes captures a dream for spatial digital tools and analysis that are distinct from the characteristic and theoretical structures that inform tools developed with metaphors like artificial intelligence. Where artificial intelligence suggests automation, rapacious surveillance, and increasing commodification of ...
Sheryl‐Ann Simpson
wiley   +1 more source