Results 91 to 100 of about 41,729 (266)

Cpa-yesterday and today [PDF]

open access: yesThe Canadian Journal of Psychiatry, 1980
openaire   +2 more sources

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

CICLO DE MUDA E CRESCIMENTO EM Macrobrachium amazonicum Heller, 1862 E Macrobrachium rosenbergii DE MAN (DECAPODA, PALAEMONIDAE)

open access: yesBoletim do Instituto de Pesca, 2018
Objetivando otimizar a produção de camarões do gênero Macrobrachium através da ampliação dos conhecimentos sobre sua biologia, estudou-se o ciclo de muda e o crescimento em cativeiro de Macrobrachium amazonicum e Macrobrachium rosenbergii.
Vera Lucia LOBÃO   +3 more
doaj  

Association Characteristics and Potential Mechanisms of Aging, Gut Microbiota, and Hearing Loss

open access: yesIntegrative Zoology, EarlyView.
The study found that aging leads to unchanged gut microbiota alpha diversity but an increase in Bacteroidetes and a decrease in Firmicutes at the phylum level, with specific genera, species, and functional pathways co‐associated with aging and hearing loss. Through constructing a microbe‐metabolite network, it revealed the mechanism by which protective
Cheng Cheng   +7 more
wiley   +1 more source

RELAÇí-ES BIOMÉTRICAS EM Macrobrachium acanthurus WIEGMANN, 1836 (DECAPODA, PALAEMONIDAE) DA ESTAÇÃO ECOLÓGICA DA JURÉIA í  SP

open access: yesBoletim do Instituto de Pesca, 2018
Exemplares de Macrobrachium acanthurus foram coletados mensalmente no Rio Verde (Juréia-SP) durante o perí­­odo de setembro/1987 a agosto/1990, totalizando 159 machos e 69 fêmeas. A relação entre as medidas individuais do comprimento do cefalotórax (LCT)
Edson Angelo ROVERSO   +3 more
doaj  

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

ÉPOCA E MÉTODO DE SELEÇÃO DE SEMENTES DE OSTRA Crassostrea brasiliana (LAMARCK, 1819) NO COMPLEXO ESTUARINO í  LAGUNAR DE CANANÉIA, ESTADO DE SÃO PAULO (25ºS ; 048ºW)

open access: yesBoletim do Instituto de Pesca, 2018
Selecionaram-se sementes de ostra Crassostrea brasiliana (Lamarck, 1819) utilizando dois métodos de "castigo" na região entremarés no complexo estuarino-Iagunar de Cananéia: sementes colocadas sobre estrado, a 25 cm do solo, e sementes dispostas ...
Orlando Martins PEREIRA   +2 more
doaj  

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

CONTRIBUIÇÃO AO CICLO BIOLÓGICO DE Penaeus schimitti BURKENROAD, 1936, Penaeus brasiliensis, LATREILLE, 1817 e Penaeus paulensis, PEREZ- FARFANTE, 1967, NA REGIÃO LAGUNAR-ESTUARINA DE CANANÉIA, SÃO PAULO, BRASIL

open access: yesBoletim do Instituto de Pesca, 2018
Na costa do Estado de São Paulo são encontradas três espécies de peneí­­deos: Penaeus schmitti (conhecido como camarão-branco), P. brasiliensis e P. paulensis (denominadas comercialmente de camarão-rosa).
Francisco das CHAGAS-SOARES   +2 more
doaj  

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

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