Results 91 to 100 of about 2,864,507 (243)

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &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   +2 more
wiley   +1 more source

Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Sustainability assurance practice remains highly fragmented, resulting in considerable variation in assurance outcomes. Using a dataset of 1465 assurance reports (2018–2022), this study investigates the relationship between the level of assurance professionalism reflected in assurance reports and idiosyncratic risk in carbon‐intensive firms ...
Marta Sánchez‐Sancho   +2 more
wiley   +1 more source

Decision‐Making in Emergency Foster Care: An Insider Perspective on Current Practices and Possibilities for Change

open access: yesChild &Family Social Work, EarlyView.
ABSTRACT Emergency foster care is a protection measure for children who are in a situation of abuse and/or neglect—or at imminent risk of it—that requires an assessment to make a decision. In Catalonia (Spain), emergency foster care placements are designed for children aged 0–6 and can last up to a maximum of 6 months.
Rosa Sitjes‐Figueras   +3 more
wiley   +1 more source

Analysis of interactions of actors of the knowledge network on malaria in Colombia [PDF]

open access: yesBiomedica, 2022
Jiménez-Manjarres M   +4 more
europepmc   +1 more source

Indigenous peoples and local community reports of climate change impacts on biodiversity

open access: yesConservation Biology, EarlyView.
Abstract Climate change impacts on biodiversity have been primarily studied through ecological research methods, largely ignoring other knowledge systems. Indigenous and local knowledge systems include rich observations of changes in biodiversity that can inform climate change adaptation planning and environmental stewardship.
Albert Cruz‐Gispert   +5 more
wiley   +1 more source

Impacts of bat use of anthropogenic structures on bats and humans

open access: yesConservation Biology, EarlyView.
Abstract Human‐induced landscape modifications and climate change are forcing wildlife into closer contact with humans as the availability of natural habitats decreases. Although the importance of anthropogenic structures for the conservation of species is widely recognized, negative narratives surrounding bats may impede conservation efforts in human ...
Ella A. Sippola   +15 more
wiley   +1 more source

Prospectiva de los sistemas gestores de documentos

open access: yesAnales de Documentación
Este estudio examina la evolución y perspectivas de los sistemas de gestión documental (SGD) en el marco de la transformación digital. Analiza la integración de la gestión documental en los procesos organizativos, conforme a las normas ISO 15489 e ISO ...
Pedro Manuel Díaz Ortuño
doaj   +1 more source

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