Results 151 to 160 of about 631,153 (338)

O silêncio como possibilidade de encontro com Deus: uma proposta a partir da teologia de Bruno Forte e do Papa Bento XVI = Silence as a possibility of meeting with God: a proposal from the theology of Bruno Forte and Pope Benedict XVI

Teocomunicação, 2019
O objetivo desse artigo é apresentar o silêncio como possibilidade de encontro com Deus, a partir de pesquisa bibliográfica da teologia de Bruno Forte e de alguns textos do Papa Bento XVI sobre o silêncio e o encontro com Deus.
Hackmann, Geraldo Luiz Borges
doaj  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

chr(38)quot;Ó Deus, cria em mim um coração purochr(38)quot;: recriação e regeneração da criação nos salmos penitenciais

Teocomunicação, 2006
Normalmente se estudam e se usam os salmos penitenciais com o objetivo de provocar a conversão do ser humano na sua relação com Deus. Por isso o acento cai sobre a dimensão negativa da pessoa.
Dellazari, Romano
doaj  

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

Machina ex Deus

, 2007
ÖZMACHINA EX DEUSNuman KahveciGörsel Sanatlar ve Görsel letişim Tasarımı Yüksek Lisans ProgramıTez Yöneticisi: Selim BirselŞubat 2007, vii+62 sayfaBu metin, ?Machina ex Deus? sergisini destekleyici bir çalışma olup, sergiden ayrıdeğerlendirilemez. Burada incelenmiş olan kavramlar; makine, Machina, insanla makineninkarşılıklı evrimleridir.
openaire   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

OS BENS DO EXTINTO CONVENTO DE S. JOÃO DE DEUS EM LISBOA

Art is on, 2016
O Convento de S. João de Deus, em Lisboa, foi fundado, em 1629, pela Ordem Hospitaleira de S. João de Deus; ao longo de 200 anos, garantiu a assistência na saúde a religiosos, militares e civis.
Carmina Montezuma de Carvalho, Estela Rodrigues   +1 more
doaj  

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

Animal Conservation, EarlyView.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić, Ella W. White, Julian Fennessy, Abdoul Razack Moussa Zabeirou, Kateřina Gašparová, Simon Valle, Michael B. Brown, Thomas Rabeil, Karolína Brandlová   +8 more
wiley   +1 more source