Results 21 to 30 of about 2,659 (176)

Relação entre as características do comitê de auditoria e da auditoria independente das companhias abertas da B3

open access: yesRevista Ambiente Contábil, 2020
Objetivo: Investigar se existe relação entre as características do Comitê de Auditoria (tamanho; expertise; independência; participação feminina) constituído com as características da Auditoria Independente: (Audit Report Lag; Big Four; quantidade de ...
Ana Carolina Vasconcelos Colares   +2 more
doaj   +1 more source

Auditoria financeira é assunto da auditoria interna?

open access: yesRevista Simetria do Tribunal de Contas do Município de São Paulo, 2023
A auditoria interna desempenha um papel importante para as organizações tanto no setor privado quanto no setor público. A avaliação dos controles internos se destina a agregar valor e melhorar as operações de uma entidade. No setor público, a auditoria governamental, dividida em duas áreas (auditoria externa e auditoria interna) vem passando por ...
openaire   +1 more source

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper   +14 more
wiley   +1 more source

One century of teaching, research, and innovation in chemical engineering in Mexico: The role of chemical engineering in the background and future of polymer science and industrial production in Mexico

open access: yesThe Canadian Journal of Chemical Engineering, EarlyView.
Timeline of key academic milestones and individuals that shaped chemical engineering at FQ‐UNAM and in Mexico. Abstract One hundred years after the beginning of the teaching of Chemical Engineering in Mexico, which started in 1925 in the former National School of Chemical Sciences, currently Faculty of Chemistry (FQ) at National Autonomous University ...
Patricia Pérez‐Salinas   +2 more
wiley   +1 more source

The types of audit reports in pension funds in Brazil

open access: yesRevista Eniac Pesquisa, 2019
The purpose of this article was to analyze the reports issued by external auditors in Brazil's pension funds. For this, a documentary research was conducted in the audit reports of the years 2015 and 2016 of the Closed Entities of Complementary Pension ...
Geraldo Joaquim da Silva Neto   +4 more
doaj   +1 more source

A dramaturgy of uncertainty: Transdisciplinary manoeuvres across forestry and theatre

open access: yesPeople and Nature, EarlyView.
Abstract The uncertainties of climate change mean that forestry adaptation strategies are often complex and contested. Research has suggested that there is an interest in the forestry sector for facilitated dialogue about uncertainty (de Pellegrin Llorente et al., 2023).
Rachel Clive   +4 more
wiley   +1 more source

Audit in occupational risk prevention and occupational health: Systemic procedure applied to the Jasetrón company

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2019
This article proposes a systemic audit procedure that reflects the faithful image of the occupational risk prevention system of Jasetrón Cía. Ltda. Located in the city of Cuenca, Ecuador.
Ana Isabel Calle Calle   +2 more
doaj   +1 more source

Making Data Work: Using Conversation and Interaction Analysis to Study Data Science Education

open access: yesTeaching Statistics, EarlyView.
ABSTRACT This article presents a methodological approach that combines conversation analysis (CA) and interaction analysis (IA) to examine how students reason with data in collaborative settings, using food justice as an illustrative case. While traditional analytical approaches in data science education often rely on individual cognitive measures or ...
Marc T. Sager
wiley   +1 more source

Evasão fiscal do imposto sobre a renda: uma análise do comportamento do contribuinte ante o sistema impositivo brasileiro

open access: yesEconomia Aplicada, 2006
O objetivo do presente artigo é explicar como o comportamento do contribuinte determina o nível de evasão do Imposto sobre a Renda da Pessoa Física (IRPF) no Brasil, por meio de uma expansão do modelo de Allingham e Sandmo (1972), de forma a incorporar ...
Marcelo Lettieri Siqueira   +1 more
doaj   +1 more source

Medición y propuestas en relación a un caso de impacto ambiental vinculado al ruido

open access: yesArquitecno, 2020
Entre varios factores que definen la calidad ambiental, se encuentra el ruido como elemento fundamental en relación al impacto ambiental. Desde un aspecto físico, ruido y sonido es lo mismo, desde una perspectiva social, entendemos al ruido como un ...
Rodolfo Bellot   +2 more
doaj   +1 more source

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