Results 151 to 160 of about 1,987,628 (272)

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

No piense globalmente y actúe localmente: La gestión de las fuerzas centrípetas y centrífugas en los puestos internacionales

Revista Galega de Economía, 2014
En este documento, se sostiene que la literatura sobre los puestos o asignaciones internacionales posiblemente está sesgada a favor de la localización, ignorando así que los principales factores impulsores del éxito de las empresas globales albergan un imperativo estratégico global.
openaire   +1 more source

The role of cost accounting in the university performance measurement in Portugal [PDF]

Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the ...
Marques, Maria da Conceição da Costa
core   +1 more source

Physicians' hybridisation with accounting in public hospitals

Accounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez, Amélia Ferreira‐da‐Silva, Belen Fernandez‐Feijoo   +2 more
wiley   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Gestión global del equilibrio vida y trabajo en las multinacionales: Un desafío para la integración vertical

Revista Galega de Economía, 2014
Existe la necesidad académica y profesional de identificar las formas en las que los directivos de las multinacionales podrían desarrollar una política corporativa de conciliación de la vida laboral y personal que aúne la coherencia global con la sensibilidad local.
openaire   +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

The balanced scorecard of public investment in sport: proposal for change [PDF]

Introduction – 1. Management tools for evaluating public initiatives – 2. Performance indicators for investment in sport – 3.
Patricio Sánchez Fernández, Ángel Barajas Alonso   +1 more
core  

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source

La gestión de la logística inversa en las empresas españolas: Hacia las prácticas de excelencia

Revista Galega de Economía, 2014
En esta investigación se analiza la implantación de prácticas de Logística Inversa en empresas españolas analizando su situación actual con el objetivo de examinar aquellas que están influyendo de manera más significativa en la gestión de las actividades de Logística Inversa.
openaire   +1 more source