Results 131 to 140 of about 2,839,522 (270)

Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]

open access: yes, 2018
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José   +1 more
core  

Governing the circular–digital transition: Comparative legal‐institutional analysis of smart waste strategies in Spain and Portugal

open access: yesReview of European, Comparative &International Environmental Law, EarlyView.
Abstract This article analyses how regulatory and governance frameworks influence the implementation of smart waste strategies in the context of the EU's circular and digital transitions. Focusing on Spain and Portugal—two EU Member States subject to shared supranational obligations but marked by divergent legal traditions and administrative structures—
Itziar Sobrino‐García
wiley   +1 more source

Complementary Capacities and Shared Challenges: Lessons From a Brazil‐Australia Water Management Consortium

open access: yesWorld Water Policy, Volume 12, Issue 2, May 2026.
ABSTRACT Transnational collaboration is critical for water‐security innovation, yet actor configurations and thematic priorities remain poorly characterized. We surveyed 92 Australian and Brazilian researchers from the Tropical Water Research Alliance (TWRA), analyzing 11 sets of binary variables on collaboration modes, stakeholders, implementation ...
A. P. Matei   +7 more
wiley   +1 more source

THE EFFECTS OF LABOR MARKET CONDITIONS AND FAMILY BACKGROUNDS ON EDUCATION ATTAINMENT OF SPANISH YOUNGSTERS [PDF]

open access: yes
The aim of this paper is to study the impact of family background and labor market conditions on educational attainment of Spanish youngsters using a new sample of data drawn for the first seven waves of the European Community Household Panel (ECHP). Our
Elena Casquel, Ezequiel Uriel Jiménez
core  

El impacto de la ciencia [PDF]

open access: yes, 2014
Postprint (author's final ...
Barceló Garcia, Miquel
core   +1 more source

Impacto económico de los cruceros : del impacto Europeo al impacto local en Barcelona

open access: yes, 2012
En aquest treball volem analitzar i projectar l’impacte econòmic que suposa el turisme de creuers a Europa en general i la ciutat de Barcelona en particular, que compta amb el primer port de creuers més important d’Europa i el quart port base del món. En primer lloc repassarem breument el paper del turisme en el desenvolupament
openaire   +1 more source

El impacto social

open access: yesEntorno, 2001
Las consecuencias sociales de los dos terremotos que hemos sufrido no pueden medirse de forma inmediata con las cifras oficiales publicadas por los organismos de emergencia.En definitiva, el impacto real en la sociedad salvadoreña de ésta larga crisis sísmica se podrá valorar en su verdadera dimensión dentro de mucho tiempo y tras exhaustivos estudios.
openaire   +2 more sources

Stemflow Dynamics in the Jamari National Forest (Brazilian Amazon): I. The Role of Tree Structure

open access: yesBiotropica, Volume 58, Issue 3, May 2026.
A portion of rainfall that contacts tree canopies is drained down tree stems as stemflow. Stemflow is an underexamined component of rainfall partitioning in tropical forests. To investigate how tree canopy structural attributes influence stemflow in the Brazilian Amazon, we measured stemflow, rainfall, and dendrometric parameters of 56 trees in the ...
Jeferson Alberto de Lima   +5 more
wiley   +1 more source

Understanding the social implications of digital agricultural technologies

open access: yesJournal of Agriculture, Food Systems, and Community Development
The current digital agricultural revolution presents significant possibilities, promising transformative changes in agri-food systems. While advocates foresee enhanced efficiency, profitability, and sus­tainability, social movements and social critical ...
Jenny Melo-Velasco   +3 more
doaj  

Impacto social y humanitario de las jornadas de apoyo al desarrollo que son realizadas por el grupo de acción integral de la armada nacional

open access: yesRevista Científica Anfibios
Las Jornadas de Apoyo al Desarrollo ejecutadas por el Grupo de Acción Integral de la Armada Nacional tienen un impacto social y humanitario significativo en diferentes aspectos.
Cristian D. Parrado-Molano   +2 more
doaj   +1 more source

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