Results 61 to 70 of about 56,552 (293)

The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]

open access: yes
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot   +2 more
core  

Integrating Products, Processes, and Sourcing for Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley   +1 more source

Formar leitores na escola: entre o ideal e o possível

open access: yesLínguaTec
A literatura é fundamental para a formação integral do sujeito, uma vez que desenvolve a imaginação, a criatividade, a sensibilidade e o senso crítico em relação ao mundo. No Brasil, a escola ainda é o principal espaço de formação de leitores.
Luan Moraes da Luz   +1 more
doaj   +1 more source

Os Influenciadores Digitais no Processo de Tomada de Decisão de Seus Seguidores

open access: yesRevista de Administração, Sociedade e Inovação, 2019
No cenário atual,cada vez mais as pessoas estão mais online do que off-line. Assim, novas formas de trabalho e marketing estão sendo escolhidas para suprir a demanda e chegar ao público alvo.
Anelise Daniela Schinaider   +1 more
doaj   +1 more source

Comparability Effects of Mandatory IFRS Adoption [PDF]

open access: yes
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Stefano Cascino, Joachim Gassen
core  

Managing Sustainability‐Related Human Rights Risks: The Role of Multilevel Governance and Institutional Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb   +3 more
wiley   +1 more source

Desromantizando um clichê: After e a naturalização da violência de gênero

open access: yesLínguaTec
O artigo tem como objetivo comprovar a banalidade com que a série literária After, de Anna Todd, retrata um relacionamento abusivo constituído por violência de gênero. Para tanto, o referencial teórico pauta-se, principalmente, nos preceitos da Lei nº 11.
Raquel Folmer Correa   +2 more
doaj   +1 more source

Mandatory IFRS adoption and accounting comparability [PDF]

open access: yes
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
core  

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Formação de professores para o ensino médio integrado à educação profissional

open access: yesRevista Prática Docente, 2020
O presente ensaio objetiva conhecer os conceitos e os fundamentos do Ensino Médio Integrado à Educação Profissional (EMIEP), de modo a examinar as peculiaridades desta modalidade de ensino visando à formação de professores que nela atuam.
Ana Lúcia de Figueiredo   +2 more
doaj  

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