Results 101 to 110 of about 210,111 (306)

Turismo e Natura 2000 tra opportunità ed esigenze di tutela Esperienze di Carta Europea del Turismo Sostenibile nelle Aree Protette (CETS) in 9 Parchi Nazionali [PDF]

open access: yes, 2015
open3La Carta Europea del Turismo Sostenibile nelle Aree Protette (CETS) è un’iniziativa della Federazione EUROPARC per la realizzazione di un programma di buone pratiche di turismo sostenibile nelle aree protette.

core  

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Minimum-Energy Trajectory Planning for an Underactuated Serial Planar Manipulator

open access: yesRobotics
Underactuated robotic systems are appealing for industrial use due to their reduced actuator number, which lowers energy consumption and system complexity. Underactuated systems are, however, often affected by residual vibrations.
Domenico Dona’   +4 more
doaj   +1 more source

Managing factoring in banking groups [PDF]

open access: yes
On the market for factoring services independent suppliers coexhist with companies affiliated with banking groups. The last ones can be oriented in their decision processes by the policies of their parent company, usually a bank.
Mattarocci, Gianluca, Schwizer, Paola
core   +1 more source

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

Il Sistema di Gestione della Sicurezza sul Lavoro (SGSL) sul modello UNI-INAIL ed il Safety Management System (SMS) in ambito aeroportuale a confronto. [PDF]

open access: yes, 2008
In seguito all’emanazione del Decreto Legislativo n. 81 del 9 aprile 2008, l’adozione di un ’SGSL rappresenta una notevole opportunità per le aziende in termini di gestione e contenimento dei rischi aziendali Il presente lavoro analizza e mette a ...
ENEA, Mario   +5 more
core  

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

 Gestion [PDF]

open access: yesRegards sur l’économie allemande, 2005
openaire   +2 more sources

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