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Les cadres conceptuels de l’information financière à usage général permettent la présentation dans les états financiers, des informations en rapport avec la valeur créée par les actionnaires considérés comme étant les seuls créanciers résiduels de l’entité. La valeur créée et appropriée par les autres parties prenantes primaires de l’entité essentiellement, les fournisseurs et les prestataires, les créanciers, les clients, les salariés et les dirigeants n’est pas renseignée. La présente recherche propose le cadre conceptuel de l’information financière à usage des parties prenantes primaires de l’entité au titre de préalable à la mise en œuvre de la comptabilité des parties prenantes primaires devant répondre à cette préoccupation.

Les résultats de la comptabilité financière ne sont plus suffisants pour expliquer les performances des firmes. La valeur de l’entreprise étant créée dans le jeu organisationnel comprenant les actionnaires, les employés, les dirigeants, les fournisseurs et les clients appelés parties prenantes primaires ou contractuels, la théorie des parties prenantes postule la poursuite de l’adhésion à ce jeu grâce à l’appropriation équitable de la valeur partenariale. De nos jours, la démarche de création et d’appropriation de la valeur partenariale ne fait pas encore l’unanimité dans la communauté des chercheurs. La présente recherche enrichie et conforte celle proposée par l’un des chercheurs. Pour ce faire, nous l’avons testée sur le secteur brassicole de la République Démocratique du Congo grâce à la modélisation qualitative et au regard de ses hypothèses et contraintes. Les résultats ont révélé l’appropriation inéquitable de la valeur partenariale par les parties prenantes primaires de ce secteur, démontrant les forces et les faiblesses de leurs pouvoirs de négociation à travers le diagnostic financier du type partenarial posé. Ce qui a permis d’expliquer le manque de performance de la firme possédant des avantages concurrentiels. Ces résultats encouragent la conception, le développement et la mise en œuvre de nouveaux axes de recherche en sciences de gestion entre autres la comptabilité, le markéting et le reporting sur la gouvernance des parties prenantes primaires et aussi, in fine, la testabilité empirique de la théorie des parties prenantes.

Catastrophic drainage of thermokarst lakes transforms portions of former lakebed to terrestrial settings, which have largely unknown consequences for the remaining aquatic habitat. Old Crow Flats, northern Yukon (Canada), is a lake-rich area that has recently experienced a climate-driven increase in lake drainage frequency. A notable example occurred during June 2007 when Zelma Lake (originally 12 km2) lost over 80% of its volume. Here we integrate remote sensing techniques with in situ hydrological and limnological measurements over 13 years following drainage to (1) monitor water surface area and terrestrial land cover change and (2) identify associated effects on aquatic conditions. An airborne drone system was used to provide training data for land cover classification of AVIRIS-NG data, which indicated that tall willow shrubs covered 30.8% of the former lake area by 2017. Lake water isotope-derived deuterium excess increased during the 13-year record indicating that hydrological input increased with greater snowpack accumulation within encroaching vegetation. Limnological conditions were highly variable and eutrophic during the first few years following drainage but became more stable as vegetation colonized the former lakebed. This long-term study provides insight into aquatic responses to thermokarst lake drainage and shrub vegetation proliferation, which are increasing in many Arctic and subarctic landscapes.

This study investigated factors related to competency by assessing the mental readiness among highly recognized frontline workers in homelessness services (FWHSs) by means of self-completed questionnaires. A total of 35 highly respected FWHSs in Ottawa, Canada were identified by their peers and supervisors as “exceptional” for various specialty areas: addictions, mental health, hoarding, trauma and post-traumatic stress disorder (PTSD). An Operational Readiness Framework was used to examine how FWHSs perform at their best in challenging situations. A series of questionnaires were completed at a Think Tank to determine their mental readiness before, during and after challenging situations. Quantitative and qualitative analyses of mental readiness were performed to prioritize identified challenges. The study findings were then compared to the “Wheel of Excellence” based on results from elite athletes and other high performers such as surgeons, police, and air traffic controllers. The analysis revealed that mental readiness is required to achieve peak performance in addressing the challenges of homelessness. The balance between readiness (physical, technical and mental) and performance contributed to their competency and resiliency. Common elements of success were found: commitment, self-belief, positive imagery, mental preparation, full focus, distraction control and constructive evaluation. This investigation confirmed many similarities in mental readiness practices engaged by excellent FWHSs and other top professionals. This study offered, for the first time, a comprehensive understanding of specific high-performance readiness practices through a streetwise, frontline-worker perspective. Practical recommendations for training and assessment were provided relevant to excellence in homelessness services.

Social media has become a central part of the modern-day broadcasting of women’s sports, and it is argued to be of great importance to the development of women’s sports (Vann, 2014; Thorpe, Toffoletti & Bruce, 2017). However, the relationship between digital and social media and the development of women’s sports is complex (Sherwood, 2020). In this paper, we explore social media narratives in competitive women’s road cycling. Digital and social media are a central communication center in cycling, and self-tracking technologies and associated media are imperative to cyclists’ socializing and cycling practices and identities (Duggan, 2020; Lamont & Ross, 2019). Few studies have focused on social media and its narratives in a competitive road cycling field. The paper considers an autoethnographic account of the first author in the local bike racing scene of Melbourne, Australia. The paper reflects on the role of social media in gaining access to road cycling, bypassing structural and social barriers, and community building in the field of women’s racing.

In this piece, we reflect on the significance of accessing court records for feminist endeavours. We discuss two examples that illustrate the value of accessing and critiquing court processes. Feminist judgment writing, as a feminist endeavour, demonstrates the significance of hearing women’s stories as well as the importance of nuanced factual analysis that takes account of the lived experiences of women. Access to the court file in one of the rewritten judgments exposed missing relevant facts in the appellate decision, and demonstrates how the appellant’s story was never fully reflected in the judgment or verdict. In our rape trial research, access to court records makes visible the complainant’s evidence and the response of the judge to her as a person. It also allows inquiry as to how the rules of evidence enacted for the protection of the complainant, such as non-disclosure of their occupation, are actually working in practice. En este artículo, reflexionamos sobre el significado de acceder a archivos judiciales para objetivos feministas. Comentamos dos ejemplos que ilustran el valor de acceder a esos archivos y de criticar procesos judiciales. La redacción feminista de decisiones judiciales demuestra la importancia de escuchar los relatos de las mujeres, así como del análisis matizado de hechos que toma en consideración el relato de la experiencia vivida por las mujeres. En uno de los fallos reescritos, el acceso al archivo judicial puso de manifiesto hechos relevantes ausentes en la decisión en apelación, y cómo el relato de la recurrente nunca llegó a reflejarse del todo en la sentencia. En nuestra investigación sobre juicios por violación, el acceso a los archivos hace visibles las pruebas de la denunciante y la respuesta que, como persona, le dio el juez. También permite cuestionar cómo se lleva a la práctica el reglamento probatorio dictado para proteger a la denunciante, como la no revelación de su profesión. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=3178159

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This article examines the use of country information in determining claims for refugee status based on sexual orientation or gender identity. Limitations to country information remove diverse individual experiences from the “historical record” and obstruct marginalized individuals’ ability to prove their claims for protection. Discrimination and marginalization may be echoed and perpetuated within country information itself, which privileges certain voices over others. MD (same-sex-oriented males: risk) India CG [2014], the United Kingdom’s current “country guidance” decision on claims for protection by same-sex oriented men from India, is examined in light of these themes.

This chapter explores ways that the framework of current social issues has been shaped by the colonial administration of the indigenous people in BC. I argue that the colonial history on the Skeena River has shifted the focus of Tsimshian society from the land owning Houses and lineages of Tsimshian sovereignty to the government settlements of the colonial period. During the time of Tsimshian sovereignty, the tribal communities were local associations of corporate groups called Houses or Wuwaap. The Indian Reserve system redefined ownership and shifted the corporate group from the Waap/House as recognized by Tsimshian ayaawx (common law) to the Indian Reserve Bands and villages as recognized under the British North America Act. This transformation conditions contemporary Tsimshian society. The argument is framed by historicising the three communities of Kitsumkalum, Lax Kw’alaams, and Metlakatla, and by demonstrating their interconnectedness.

In Appalachian grasslands, soil acidity and highly variable topography are the main factors negatively affecting the productivity. There was a need to develop a yield response function and determine nutritive value of grasslands. Soil factors such as water potential (WP), soil pH, nitrogen (N) and phosphorus (P) levels are highly variable across mountainous grasslands. A greenhouse study was conducted to study the effects of WP, soil pH, N, and P levels on the herbage production and nutrient concentration of Kentucky bluegrass (Poa pratensis L.) and white clover (Trifolium repens L.) mixed sward. Central composite rotatable design was used to conduct this pot study. The effects of two levels of WP and five levels each of pH, N, and P fertilizers were evaluated. WP, pH, N and P levels as their interactions WP x pH, WP x N, pH x N, and N x P explained a significant part of sward accumulation in our trial. The importance of the different factors in explaining herbage accumulation variations was, in decreasing order, WP > pH > WP x pH > WP x N > P > N > N x P > pH x N. Optimum conditions for the production of bluegrass and white clover crop system were predicted, from this pot experiment, as follows WP of -422 to -171 kPa, 5.5 to 6.1 soil pH, 50 to 68 N mg·kg-1, and 38 to 40 P mg·kg-1. Concentration (%) of nitrogen (N), phosphorus (P), potassium (K), calcium (Ca), and magnesium (Mg) were determined in shoot tissue to understand the impact of the different factors on nutrient content of forage. WP and soil pH had shown significant influence on concentration of all elements. Effects of soil pH and N level had significant effect on N concentration in plant tissue. Plant P concentration was significantly influenced by interaction of P level with WP and soil pH. Yield response function of Kentucky bluegrass and white clover mixture from this case study should be evaluated in field trials to obtain practical significance. Effect of WP, soil pH, and N and P levels on herbage accumulation of grasslands and nutritive value should be understood to harmonize productivity across this undulating landscape.

To develop a better predictive tool for dispersion in rivers over a range of temporal and spatial scales, our group has developed a simple Lagrangian model that is applicable for a wide range of coordinate systems and flow modeling methodologies. The approach allows dispersion computations for a large suite of discretizations, model dimensions (1-, 2-, or 3-dimensional), spatial and temporal discretization, and turbulence closures. As the model is based on a discrete non-interacting particle approach, parallelization is straightforward, such that simulations with large numbers of particles are tractable. Results from the approach are compared to dispersion measurements made with conventional Rhodamine WT dye experiment in which typical at-a-point sensors are employed to determine concentration. The model performs well, but spatial resolution for experiments over large and or complex river flows was inadequate for model testing. To address this issue, we explored the idea of measuring spatial concentrations in river flows using hyperspectral remote sensing. Experiments both for idealized channels and real rivers show that this technique is viable and can provide high levels of spatial detail in concentration measurements with quantitatively accurate concentrations.

Regularization, a means for people living with precarious immigration status to legalize or “regularize” their status, is a central demand of immigrant rights groups across Canada. From a perspective of No Borders, does the demand for regularization, while challenging the dayto- day practices of Citizenship and Immigration Canada, also unintentionally reinforce state power? Historical research on regularization programs in Canada suggests that regularization programs do not eliminate migrant illegality but reconfigure it. In this way, regularization may be implicated in processes that both makes and unmakes illegality within the context of immigration and citizenship in Canada.

Traducción al castellano del intercambio de correspondencia entre Jacques Derrida y Christie V. McDonald, en el otoño de 1981. A partir de las preguntas de McDonald, el filósofo reflexiona en torno a temas como el género, la diferencia sexual, los movimientos feministas, los feminismos, el lugar de la mujer, y el aporte que una perspectiva como la deconstrucción ofrece a su abordaje.

A history of the discovery of the novel carbazate acaricide, bifenazate, is outlined. When a novel ortho-biphenyl substituted hydrazide compound showed acaricidal activity in the pesticide discovery screen, a small number of analogs were made to confirm and explore acaricidal effects. An ortho-biphenylcarbazate analog gave significantly greater acaricidal activity. Thereafter, several hundred structurally-diverse biphenyl-substituted carbazate analogs were synthesized and evaluated in a bioassay with the two-spotted spider mite (Tetranychus urticae Koch) in order to optimize the acaricidal activity. As a result of the optimization process, bifenazate, the analog with a methoxybiphenyl substituent to the terminal nitrogen atom of isopropyl carbazate, was selected for development and registration.

This paper highlights the role of Web 2.0 technologies in sourcing ongoing information from university students in an effort to assist faculty in their continuous professional development (PD), with the ultimate goal of incrementally improving teaching and learning. On a semester basis, students use an online program called CoursEvals to provide their opinions about the course and its instructor. The collected data are used to inform the content and delivery of faculty PD workshops. The interactive nature of CoursEvals, with Web features that facilitate information sharing and interoperatibility with Blackboard, a learning/course management system, make it ideal for impacting higher education. Students can complete student evaluation of teaching (SEOT) online from any location (university, home, mobile, or overseas). This paper underscores the interactive nature of the feedback process that allows faculty, administration, policy makers, and other stakeholders to participate in the ongoing improvement of teaching and learning. We see how Web 2.0 technologies can impact the teaching/learning nexus in higher education, how online forums and Blackboard bulletin boards have helped popularize Web 2.0 technologies, how online social interactions have escalated through wikis, blogs, emails, instant messaging, and audio and video clips, and how faculty can retrieve their personal SEOT at any time and use the information to self- or peer-evaluate at their convenience. Faculty can compare their SEOT over time to determine stability and monitor their classroom effectiveness. They can also address reliability and validity issues and use the information judiciously without making unnecessary generalizations. Researchers will find useful information supporting the impact of Web 2.0 technologies in higher education.