Results 11 to 20 of about 6,420,699 (187)

Una visión histórica de la contabilidad nacional [PDF]

, 2004
En este trabajo realizamos un análisis de la evolución histórica que ha sufrido la Contabilidad Nacional tanto en el ámbito nacional, como en el internacional. En él exponemos las causas que han provocado la construcción de un complejo modelo contable y las sucesivas revisiones a las que han sido sometidos tanto el Sistema de Cuentas Nacionales ...
Sierra Molina, Guillermo Juan, Pérez López, José Ángel, Duarte Atoche, Mª Teresa   +2 more
core   +4 more sources

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

Business 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, María de la Cruz del Río‐Rama, José Álvarez‐García, Amador Durán‐Sánchez   +3 more
wiley   +1 more source

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

Sustainable 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, María de la Cruz del Río‐Rama, José Álvarez‐García, Ronny Correa‐Quezada   +3 more
wiley   +1 more source

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

Business 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, Byron Quito, Daniel E. Enríquez, José Álvarez‐García   +3 more
wiley   +1 more source

Positioning of accounting research: Evidence from the Colombian universities

Estudios 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, Nancy Edith Arévalo-Galindo   +1 more
doaj   +1 more source

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

Dictamen 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, Leidy Karina Pérez Trejos   +1 more
doaj   +1 more source

Orçamento e Contabilidade Nacional

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

Revista 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, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez   +2 more
doaj   +1 more source

Influencia del modelo económico cubano en el desarrollo de los estudios universitarios en contabilidad y finanzas [PDF]

, 2021
La investigación que se presenta se centra en explicar las características del actual plan de estudio de las carreras de Contabilidad y Finanzas implementado en las universidades cubanas estrechamente relacionado con la actualización del modelo económico
Rodríguez Fajardo, Luisa María, Villaluenga de Gracia, Susana, Donoso Anes, Alberto, Rodríguez Fajardo, María Luisa, María Luisa Rodríguez Fajardo, Alberto Donoso Anes, Susana Villaluenga de Gracia   +6 more
core   +1 more source

Government stewardship and primary health care in Guatemala since 1996

Public 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, Marisela De La Cruz, Juan Dent   +2 more
wiley   +1 more source