Results 111 to 120 of about 1,061,281 (219)

SISTEMAS DE GESTION DE INFORMACION EN UNIVERSIDADES: CONCEPTOS INTRODUCTORIOS [PDF]

open access: yes, 2005
Las universidades, en tanto organizaciones, se erigen como el ámbito ideal para la gestión del conocimiento habida cuenta de que éste constituye su materia prima. Desde esta premisa se delinea la dinámica datos-información-conocimiento-inteligencia.
Coringrato, Marcela   +2 more
core  

Fallow Fields, Falling Incomes: The CAP 2023–2027 Framework in the Italian Cereal Sector Champs en jachère, revenus en baisse : Le cadre de la PAC pour 2023–2027 dans le secteur céréalier italien Brachliegende Felder, sinkende Einkommen: Die GAP 2023–2027 im italienischen Getreidesektor

open access: yesEuroChoices, EarlyView.
Summary Analysis of recent Eurostat data shows a progressive decline in EU cereal production. While cultivated acreage has contracted steadily since 2013, the most severe output reduction occurred during 2022–2024, driving a surge in import volumes. This is mirrored in Italy, exposing systemic vulnerabilities within high‐value agri‐food supply chains ...
Emanuele Spada   +4 more
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

CONTENIDO

open access: yesGestión y Ambiente, 2009
Gestion y Ambiente Gestion y Ambiente
doaj   +2 more sources

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

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

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Learning Value Through Craft: How Shoemaking Reshaped My Management Accounting Mindset Apprentissage de la valeur grâce à l'artisanat : comment la fabrication de chaussures a transformé ma conception de la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Quality indicators for the management of clinical simulation centers and laboratories: a scoping review. [PDF]

open access: yesRev Lat Am Enfermagem
Santos ISN   +5 more
europepmc   +1 more source

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