Results 91 to 100 of about 30,361 (187)

Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy. [PDF]

open access: yes
La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606/2002, puede ser particularmente perturbador en los países donde la tradición teórico-contable y la normativa del sector están ...
Paglietti, Paola
core  

Catherine de' Medici and the Forest of Orleans: Queenly Participation in Early Modern French Forest Management

open access: yesRenaissance Studies, EarlyView.
Abstract This essay demonstrates how a gender‐informed, more‐than‐human lens can provide new ways to analyse how the role of a queen in forestry management was conceptualised by sixteenth‐century professional men. It explores these ideas as they are presented in a work published by Guillaume Martin, Lieutenant General of the forests and waterways of ...
Susan Broomhall
wiley   +1 more source

THE ACCOUNTING OF THE ECONOMIC ENTITIES, BETWEEN RIGOURS AND OPTIONS [PDF]

open access: yes
This paper is addressing to the issues of the existence of some options in choosing accounting policies and techniques. We proposed ourselves to establish to what extent the choices made in meeting the financial accounting function of the enterprise are ...
Daniela Iov, Valia Mihai
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Tudor England and Stewart Scotland Through Spanish Eyes: A Complete Transcription and Translation of Pedro de Ayala's Letter of 1498 to King Ferdinand of Castile and Queen Isabella of Aragon

open access: yesRenaissance Studies, EarlyView.
Abstract Pedro de Ayala served as a diplomat for King Ferdinand II of Aragon and Queen Isabella I of Castile at the courts of Henry VII, King of England, and James IV, King of Scots. In July 1498, he wrote a letter, partly in cipher, to report to his king and queen on such matters as Spain's interests in international diplomacy; the characters and ...
Adrian William Jaime   +2 more
wiley   +1 more source

The National Transformation of the Historical Memory of Minor Jewish Holidays During the Period of Hibbat Zion

open access: yesStudies in Ethnicity and Nationalism, EarlyView.
ABSTRACT From its very inception, the Jewish National Movement Hibbat Zion turned to the collective past to advance its goals in the present. One of their activities was to reinterpret Jewish holidays and festivals, especially those that did not take a central place in the Jewish calendar.
Asaf Yedidya
wiley   +1 more source

Optimal financial structure, bankruptcy risk and the right to a new beginning [PDF]

open access: yes
Starting from the need to optimize the financial structure of the enterprise, the article aims to review a few concepts related to financial structure and bankruptcy risk, the presentation of the bankruptcy risk analysis based on assets balance sheet ...
Cornelia NITU
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Political Naturalisation: Conscripting Transit Citizens in the United Arab Emirates

open access: yesStudies in Ethnicity and Nationalism, EarlyView.
ABSTRACT Since its formation, the United Arab Emirates has sought to construct a cohesive sense of national identity among its citizens, centred on a system of material and legal privileges granted exclusively to Emirati nationals. A pillar of its nation‐building project was the strict exclusion of foreigners from citizenship and the upholding of a ...
Mira Al Hussein
wiley   +1 more source

Governance and Development [PDF]

open access: yes
In this paper we discuss whether or not `governance' is an important source of variation in development experiences. We draw four main conclusions. First, governance is best thought of a sub-set of `institutions' and as such emphasis on governance is ...
James A. Robinson   +2 more
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