Results 111 to 120 of about 53,187 (272)

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Los formatos bibliográficos usados en bibliotecas argentinas y sus implicaciones para la descripción de contenido en catálogos en línea = The bibliographic formats used in argentine libraries and their implications for the description of the content in online catalogs

open access: yesInformación, Cultura y Sociedad, 1999
Se evalúan comparativamente cuatro formatos bibliográficos de uso extendido en Argentina (CEPAL,fOCAD, BIBUN y SIGEBI) con USMARC y UNIMARC, analizando su adecuación a las recomendaciones para mejorar la búsqueda por materia en los catálogos en línea, y ...
Ana M. Martínez, Susana Ramón
doaj  

A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage   +2 more
wiley   +1 more source

New Frontiers of Electronic Theses and Dissertations

open access: yesEncyclopedia
(1) Background: Since the 1990s, theses and dissertations—a key part of scientific communication—have evolved significantly with advances in information and communication technologies.
Joachim Schöpfel   +3 more
doaj   +1 more source

Sustainability in Healthcare: The Role of Digital Technologies for Improving Patient Engagement

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Sustainability in healthcare is getting considerable research attention as systems worldwide tend to balance environmental, social, and economic factors. In this context, digital technologies have demonstrated significant potential to enhance engagement among different consumer groups across various industries.
Francesco Schiavone   +4 more
wiley   +1 more source

Analysis of the suitability for ecotourism in Beira Baixa region using a spatial decision support system based on a geographical information system

open access: yesRegional Science Policy &Practice, EarlyView., 2022
Abstract Ecotourism can contribute to the conservation of environmental values, as well as to the development of positive synergies between agents in the tourism sector, tourists and the local population. The growing interest in tourism offers with low environmental impact, which support the local economy, translates into a competitive advantage for ...
Luís Quinta‐Nova, Dora Ferreira
wiley   +1 more source

O "common communication format" desenvolvido pela UNESCO

open access: yesCiência da Informação, 1985
Descreve o "Common Communicat/on Format — CCF", um formato de intercâmbio desenvolvido pela UNESCO - PGI (Programa Geral de Informação), para ser usado por instituições que pretendem intercambiar registros bibliográficos, São feitas comparações entre o ...
Alan Hopkinson
doaj  

The professional etics on the psycologists formation: a bibliographical and documental study

open access: yesRevista Ibero-Americana de Estudos em Educação, 2016
A literature study was conducted in Scielo database, descriptive, in order to know how professional ethics theme is present in the training of psychologists. Data were analyzed in an articulated manner to ancillary documents such training as the National Guidelines for Training Psychologists and Code of Professional Ethics of Psychologist, pointing to ...
Leiva, Juliene de Cassia   +1 more
openaire   +1 more source

Against Moral Panic and Citation Fiction: A Critique of “Panem, Corticoids and Circenses” and a Proposal for Editorial Gatekeeping on Reference Integrity

open access: yesBioethics, EarlyView.
ABSTRACT The proposed Enhanced Games have become a convenient stage for bioethical sermonising about risk, authenticity, and the “spirit of sport”. This is epitomized by a recent article arguing that institutionalizing pharmacological enhancement under the “pretence of medical supervision and personal autonomy” would redefine human excellence in ...
Ognjen Arandjelović
wiley   +1 more source

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