Results 71 to 80 of about 978,772 (305)
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Diseño : potenciador de bienes culturales [PDF]
, 2015 Universidad Autónoma Metropolitana, Unidad Azcapotzalco, División de Ciencias y Artes para el Diseño, Departamento de Investigación y Conocimiento para el Diseño.
Robles Salvador, Ana Carolina +1 more
core
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Universidad y Sociedad, 2018 El trabajo autónomo está protegido y la confiscación de bienes está prohibido en la Carta Suprema del Ecuador. El presente artículo planteó como objetivo general determinar la influencia de la confiscación de bienes en la variación de los comerciantes ...
Oscar Javier Arias Peláez +1 more
doaj
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source
MEDIDAS DE NÚCLEO INFLACIONARIO PARA COSTA RICA
Economía y Sociedad, 2003 En este documento se elaboran y evalúan medidas alternativas de núcleo inflacionario para Costa Rica. La idea fundamental contempla al núcleo inflacionario como un indicador de la tendencia subyacente de la inflación capaz de capturar el componente del ...
Gabriela Saborío Muñoz +2 more
doaj
Variantes del teorema sobre bienes autorreproducibles [PDF]
, 1985 In the Theorem on Self-reproducing Goods, published in the previous issue of Cuadernos de Economía, we claim that the main proposition should be taken as a transystemic economic law.
Barceló, Alfons
core +2 more sources
Animal Conservation, EarlyView.We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić +8 more
wiley +1 more source
Pensamiento Psicológico, 2006 El desarrollo desde una perspectiva ética y humanista se puede asemejar a la satisfacción con la vida y a la felicidad. En tanto metas de la vida son modos de entender los fines últimos de la existencia humana.
Sandra Liliana Londoño
doaj
Germany and Spain lead changes towards international insolvencies in Europe [PDF]
, 2003 With the Council regulation (EC) No. 1346/2000 of 29 May 2000 on insolvency proceedings, that came into effect May 31, 2002 the European Union has introduced a legal framework for dealing with cross-border insolvency proceedings.
Wessels, Bob
core +1 more source