Results 11 to 20 of about 231,567 (202)

Impacts of industrialization, renewable energy and urbanization on the global ecological footprint: A quantile regression approach

open access: yesBusiness Strategy and the Environment, Volume 32, Issue 4, Page 1529-1541, May 2023., 2023
Abstract Debates on how growth and urbanization affect the environment have been intense, but they lack the global perspective. Therefore, this research examined those relationships, and to a greater extent other forms of global environmental degradation, such as foreign direct investment (FDI).
Byron Quito   +3 more
wiley   +1 more source

Impact factors and space‐time characteristics of income inequality in a global sample

open access: yesSustainable Development, Volume 30, Issue 6, Page 1850-1868, December 2022., 2022
Abstract Inequality has been of growing interest in the political debate and in theoretical and empirical studies for some decades. Therefore, the study of regional inequality raises some relevant questions related to the spatial nature of the data.
Byron Quito   +3 more
wiley   +1 more source

Incidencia de gastos del cumplimiento del vector fiscal en utilidades de las PyMEs. Cantón Piñas, Ecuador

open access: yesSemestre Economico, 2023
Los gastos de cumplimiento del vector fiscal son aquellos costos y tiempo que asume un contribuyente para cumplir con las obligaciones tributarias, el estándar del sistema tributario ecuatoriano ha implementado estrategias que motivan al cumplimiento ...
Gabith Quispe Fernández   +2 more
doaj   +1 more source

Evaluation of the environmental Kuznets curve hypothesis in a tourism development context: evidence for 15 Latin American countries

open access: yesBusiness Strategy and the Environment, Volume 31, Issue 5, Page 2143-2155, July 2022., 2022
Abstract The tourism sector is growing rapidly, and this has greatly stimulated economic growth around the world; however, the environmental degradation that this implies cannot be ignored. In order to achieve sustainable tourism, it is important to study the link between tourism and environmental quality.
Wilman‐Santiago Ochoa‐Moreno   +3 more
wiley   +1 more source

Positioning of accounting research: Evidence from the Colombian universities

open access: yesEstudios Gerenciales, 2022
Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities.
Jesús Mauricio Flórez-Parra   +1 more
doaj   +1 more source

Reconocimiento Financiero de la Gestión Ambiental en Empresas que Generan Impactos Directos

open access: yesDictamen Libre, 2021
El objetivo de este artículo es revisar los enfoques teóricos y legales vigentes en la contabilidad ambiental a nivel nacional e internacional, para identificar los criterios del reconocimiento financiero que aplican las empresas que generan impactos ...
Sandra Milena Sandoval Marín   +1 more
doaj   +1 more source

Government accounting as a management tool for non-financial public institutions

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2020
The objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information.
Alicia Beatriz Saeteros-Molina   +2 more
doaj   +1 more source

Orçamento e Contabilidade Nacional

open access: yesRevista do Serviço Público, 1956
A “Revista do Serviço Público” sempre tem procurado pôr os seus leitoresa par da revisão geral de concepção e de métodos por que vem passando aContabilidade Pública, particularmente no setor orçamentário. Divulgou, poristo, em número anterior — o de novembro de 1954 — parte do Relatório daC o m is s ã o H o o v e r , no qual se propõe, entre outras ...
Max Frank, Maria De Lourdes L. Modiano
openaire   +2 more sources

Government stewardship and primary health care in Guatemala since 1996

open access: yesPublic Administration and Development, Volume 39, Issue 1, Page 11-22, February 2019., 2019
Summary This article analyzes the role of government stewardship in the expansion of primary health care in post‐conflict Guatemala. By the time the Peace Accords were signed in 1996, the country's primary health care system was scarcely functioning with virtually no services available in rural indigenous areas.
Harry E. Cross   +2 more
wiley   +1 more source

Aportes de la contabilidad ambiental a la gestión sostenible empresarial en Colombia: una mirada desde las empresas industriales

open access: yesApuntes Contables, 2022
Con los años es más notorio el deterioro ambiental debido al cambio climático y a la contaminación efectuada por el ser humano en todo el planeta. En gran parte se responsabiliza de esta situación a las empresas industriales, razón por la cual se han ...
Ángela Yolima Cita Velandia   +1 more
doaj   +1 more source

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