Results 31 to 40 of about 127,883 (315)

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009
Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization ...
Riana Iren RADU, Eduard Ionescu
doaj  

The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]

, 2013
The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core   +1 more source

Context‐centric proactive information delivery for Knowledge Work support: Opportunities, challenges, and directions. An Annual Review of Information Science and Technology (ARIST)

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Context‐centric proactive information delivery (PID) is a relatively underexplored domain within recommender systems (RS) aimed at enhancing Knowledge Workers' productivity by proactively providing relevant information during digital tasks.
Mahta Bakhshizadeh, Christian Jilek, Markus Schröder, Heiko Maus, Andreas Dengel   +4 more
wiley   +1 more source

Marco legal de la micro, pequeña, mediana y gran empresa, frente a los grupos de usuarios establecidos para efectos de la convergencia de la Ley 1314 de 2009

Apuntes Contables, 2014
Este ensayo tiene como objetivo abrir el debate sobre el marco regulatorio de las organizaciones empresariales, esto es, lo que desde el punto de vista legal está definido como pequeña, mediana y gran empresa, en atención al nivel de ingresos, volumen de
Accountancy Professional Pronouncement Observatory
doaj  

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Algunas consideraciones sobre los libros de cuentas. El "tratado" del licenciado Diego del Castillo

Historia. Instituciones. Documentos, 2003
Se presenta brevemente el Tratado de Cuentas del licenciado del Castillo, escrito en castellano y publicado en 1522. Está considerado en los medios histórico-contables como el primer escrito conocido en el que se estudian los libros de cuenta de modo ...
Betsabé Caunedo del Potro
doaj  

Too Hot to Profit? Climatic Stress and Farm‐Level Performance in Italian Viticulture

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the economic impact of long‐run climatic conditions on Italian wine farms by applying a Ricardian framework to 1431 firms from the 2022 RICA‐FADN survey. We combine farm‐level revenues with viticulture‐specific agroclimatic indicators to assess how climate stress shapes profitability across 77 Italian NUTS3 provinces ...
Diego Grazia, Federico Zilia, Stefano Corsi, Chiara Mazzocchi, Jean‐Marie Cardebat   +4 more
wiley   +1 more source

Un exemple de comptabilité hospitalière : les comptes de l'hôtel-Dieu Saint-Thomas d'Argentan (1402-1499)

Tabularia, 2010
The archive service of the Orne department conserves in the series H deposit 2, a series of accounts from the Hospital of Saint-Thomas d’Argentan. For the medieval period hospital accounting covers – very unequally – the years between 1402 and 1499.
Marie-Anne Moulin
doaj   +1 more source

Het belang van risicomanagement in de interne beheersing [PDF]

MAB, 2014
Dit artikel beschrijft een empirisch onderzoek naar de percepties van docenten in accountancy en praktijkbeoefenaren ten aanzien van risicomanagement en interne beheersing.
Olga Missioura
doaj   +3 more sources

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source