Results 31 to 40 of about 128,347 (314)

Exploring the reason for the high withdrawal rate of distance education students enrolled in first level accounting : a research report presented in partial fulfilment of the requirements for the degree of the Master of Business Studies at Massey University [PDF]

open access: yes, 1989
Massey University is the only New Zealand university providing first level distance education (extramural education) in accountancy, and is one of the largest university providers of extramural accountancy education in Australasia.
Hooper, Keith Charles
core  

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]

open access: yes, 2017
Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and ...
ASX Corporate Governance Council (ASX CGC)   +11 more
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)

open access: yesJournal 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   +4 more
wiley   +1 more source

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

open access: yesJournal 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

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

open access: yesApuntes 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  

Persediaan kerjaya pelajar tahun akhir diploma akauntansi Politeknik dalam melahirkan K-Workes : satu tinjauan [PDF]

open access: yes, 2003
This research was conducted to identify Polytechnic's Diploma in Accountancy final year students' career preparation before enter the working environment to be k-workers.
Wan Mohd Nowalid, Wan Marina
core  

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

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

open access: yesHistoria. 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  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness 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

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

open access: yesTabularia, 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

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