Results 31 to 40 of about 420 (159)

‘They are not predators: They are a higher power’—Relational values and principles framing human–predator relationship in Noongar Country, Southwestern Australia

open access: yesPeople and Nature, EarlyView.
Abstract Human–predator coexistence presents urgent conservation challenges that demand approaches extending beyond mere conflict mitigation. Indigenous knowledge systems, though historically marginalised by Western science, offer vital insights into ethical, sustainable relationships with nature.
Rocío Almuna   +12 more
wiley   +1 more source

Gestão fiscal e pilares da Lei de Responsabilidade Fiscal: evidências em grandes municípios

open access: yesRevista de Administração Pública, 2018
Resumo De uma perspectiva multidimensional da gestão fiscal, este trabalho analisa a relação entre indicadores de cumprimento de metas e limites fiscais com variáveis representativas dos pilares planejamento, transparência e controle.
Cláudia Ferreira da Cruz   +1 more
doaj   +2 more sources

NECESSIDADE DO DIÁLOGO ENTRE O DIREITO E A EDUCAÇÃO: INTERDISCIPLINARIDADE NO FOMENTO À CIDADANIA

open access: yesRevista de Estudos Jurídicos da UNESP, 2021
O presente artigo tem por objetivo demonstrar o necessário diálogo entre o Direito e a Educação para a promoção da cidadania. Assumindo como marco teórico a efetivação do direito à educação como condição para o exercício pleno da cidadania, a pesquisa ...
Elisângela Inês Oliveira Silva de Rezende   +1 more
doaj   +1 more source

Cumulative heatwave stress disrupts thermal homeostasis and plumage structure in a Mediterranean passerine

open access: yesFunctional Ecology, EarlyView.
Read the free Plain Language Summary for this article on the Journal blog. Abstract Heatwaves are becoming increasingly frequent across the Mediterranean and pose critical challenges for small passerines, yet the physiological and morphological limits to their resilience remain poorly understood.
Erick González‐Medina   +6 more
wiley   +1 more source

DESCENTRALIZAÇÃO DE POLÍTICAS FISCAIS E CRESCIMENTO ECONÔMICO: UMA ANÁLISE EMPÍRICA COM DADOS EM PAINEL DOS MUNICÍPIOS PERNAMBUCANOS/Decentralization of fiscal policies and economic growth: an empirical panel data analysis of pernambuco municipalities

open access: yesInforme Gepec
Este estudo investiga o impacto da descentralização fiscal no crescimento econômico municipal, empregando modelos de crescimento com dados em painel.
Wellington Ribeiro Justo   +1 more
doaj   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

La communication fiscale au Maroc: les obstacles à la socialisation du contribuable

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2016
Le système fiscal marocain est fondé sur plusieurs lois qui en définissent les principes ainsi qu’une charte publiée en 2011 visant à améliorer le comportement de l’administration fiscale envers les assujettis.
Khanfor Abdelkader, Youssef ELWAZANI
doaj  

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng   +3 more
wiley   +1 more source

Charting the decline of the fourth wave: US overdose deaths by race, ethnicity and substance involvement

open access: yesAddiction, EarlyView.
Abstract Aims To characterize decreases in overdose death rates in the United States (US) between 2023 and 2024 by race/ethnicity, and substance involvement. Design Population‐based study of national death records accessed via the Centers for Disease Control and Prevention (CDC) Wide‐ranging ONline Data for Epidemiologic Research (WONDER) platform ...
Joseph R. Friedman   +6 more
wiley   +1 more source

Home - About - Disclaimer - Privacy