Results 41 to 50 of about 104,387 (159)
Sustainable Development, Volume 33, Issue 3, Page 3246-3265, June 2025.ABSTRACT The public sector plays a crucial role in enabling sustainable development (SD) as a policymaker, regulator, and through its own public sector organizations (PSOs). In addition to nonfinancial reporting on sustainability initiatives, PSOs must implement sustainability management controls (SMCs) to promote SD.
Philumena Bauer, Dorothea Greiling
wiley +1 more source
HISTOReLo: Revista de Historia Regional y Local, 2022 Una de las preocupaciones de las reformas borbónicas fue implementar un control efectivo de los recursos de las Indias, especialmente aquellos generados por la Real Hacienda.
José-Joaquín Pinto-Bernal
doaj +1 more source
Determinantes del tipo impositivo efectivo en el sector turístico: un modelo dinámico con datos de panel [PDF]
, 2017 This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence
González Rodríguez, María Rosario +2 more
core
Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways
Business Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers +3 more
wiley +1 more source
HiN - Alexander von Humboldt im Netz. Internationale Zeitschrift für Humboldt-Studien, 2022 Zusammenfassung Alexander von Humboldt gehört zu den ersten Fachleuten, die für die sichere Beherrschung technischer und ökonomischer Prozesse gleichzeitig naturwissenschaftliche und kameralistische Kenntnisse anwendeten und dabei weiterentwickelten.
Dagmar Hülsenberg
doaj +1 more source
Contabilidade/enquadramento contabilístico e fiscal das ESNL
, 2015 O presente relatório de atividade profissional visa cumprir a última etapa para conclusão do Mestrado em Gestão, na especialização em Contabilidade, da Escola Superior de Tecnologia e Gestão do Instituto Politécnico da Guarda, demonstrando pela experiência profissional que foram desenvolvidas competências relevantes na área científica do mestrado.
openaire +2 more sources
Decoupling in Sustainability Reporting: A Systematic Literature Review
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda +2 more
wiley +1 more source
Caso de ensino: contabilidade societária e fiscal: é hora da prática!
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036Objetivo: O presente caso de ensino tem como objetivo aplicar rotinas contábeis vivenciadas pelos profissionais da área contábil aos alunos do curso de ciências contábeis, pois a contabilidade está diretamente ligada a qualquer Entidade, de modo que este caso de ensino é útil em escritórios contábeis, pequenas e grandes empresas e auditorias ...
Jordana Fialho Paula de Oliveira Sousa +2 more
openaire +2 more sources
Sustainable Development, Volume 33, Issue 2, Page 2902-2925, April 2025.Abstract This study focused on the relationship between sustainability reporting (SR), the circular economy (CE), and the United Nations' Sustainable Development Goals (SDGs), including an examination of the mediator role of the CE in the SR–SDGs relationship.
Dolores Gallardo‐Vázquez +2 more
wiley +1 more source
Impuesto diferido de la medición posterior al reconocimiento de las propiedades, planta y equipo
Entramado, 2018 La enmienda de la NIIF para Pymes 2015, incorporó en la política de medición de las propiedades, planta y equipo el modelo de revaluación con cambio al superávit (otras participaciones en el patrimonio).
Carlos Augusto Rincón-Soto +2 more
doaj +1 more source