Results 111 to 120 of about 41,729 (266)

LEVANTAMENTO ICTIOFAUNÍSTICO EM UM PONTO FIXO NA BAÍA DE SANTOS, ESTADO DE SÃO PAULO, BRASIL

open access: yesBoletim do Instituto de Pesca, 2018
A partir de 47 amostras obtidas í­Â  noite com rede tipo "arrastão-de-praia" entre março de 1979 e agosto de 1983 na ponta da praia da baí­­a de Santos, próximo ao canal de acesso ao estuário, obteve-se um catálogo ictiofauní­­stico constituí­­do por 79
Roberto da GRAÇA LOPES   +5 more
doaj  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

INFLUí­Å NCIA DA DENSIDADE INICIAL DE ESTOCAGEM NO DESENVOLVIMENTO DE Macrobrachium rosenbergii (DE MAN, 1879) E Macrobrachium amazonicum (HELLER, 1862) (DECAPODA, PALAEMONIDAE) EM LABORATÓRIO

open access: yesBoletim do Instituto de Pesca, 2018
Este trabalho teve como objetivo a análise da influência da densidade inicial de estocagem no desenvolvimento de M. rosenbergii e M. amazonicum, em laboratório. Para a primeira espécie foram utilizadas as densidades de A=5, B=10, C=15, D=20 animais/m2 e
Vera Lúcia LOBÃO   +2 more
doaj  

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

CURVA DE CRESCIMENTO ESTIMADA ATRAVÉS DE ANÉIS ETÁRIOS EM ESCAMAS E TAMANHO DA PRIMEIRA MATURAÇÃO GONADAL DE Astyanax schubarti BRITSKI, 1964 (PICES, OSTEICHTHYES, CHARACIDAE) NA REPRESA DE IBITINGA, ESTADO DE SÃO PAULO, BRASIL

open access: yesBoletim do Instituto de Pesca, 2018
Para determinar a curva de crescimento do lambari-prata Astyanax schubarti Britski, 1964, observaram-se os anéis em escamas de acordo com o método WERDER e SOARES (1984), o qual mostrou que a melhor área do corpo do peixe para leitura de escamas é ...
Maria Teresa Duarte GIAMAS   +4 more
doaj  

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho   +5 more
wiley   +1 more source

CPA

open access: yesProceedings of the 24th International Workshop on Mobile Computing Systems and Applications, 2023
Yue Zhang 0044   +3 more
openaire   +1 more source

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