Results 31 to 40 of about 10,884 (197)
Eva Kmentová a tělesný otisk v umění šedesátých a sedmdesátých let
Acta Universitatis Carolinae Philosophica et Historica, 2017 This work deals with a physical body imprint in Art of sixties and seventies, analysing – in a form of comparative and case studies – selected works of the Czech sculptor Eva Kmentová (1928–1980).
Tereza Hrušková
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Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
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Colonos alemanes en la Sierra Nevada de Santa Marta
Revista Colombiana de Antropología, 1963 .
Juan Friede
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Accounting 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
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Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
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La actividad emprendedora en la provincia de El Oro, una revisión desde la universidad
Innova Research Journal, 2017 Éste artículo hace un seguimiento al emprendimiento desde el accionar de las universidades públicas y privadas de la provincia de El Oro, considera varias posiciones teóricas sobre la acción de la academia frente al emprendimiento, clasifica las ...
Eileen Jeannynne Cedeño Flores +3 more
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Accounting Perspectives, EarlyView.ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
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Reflexiones sobre el proceso de producción de un informe histórico antropológico para la comunidad Newen Mapu, Río Negro, Argentina [PDF]
Vibrant: Virtual Brazilian AnthropologyResumen: Este artículo toma como objeto de reflexión el proceso de producción de un informe histórico antropológico solicitado por la comunidad mapuche-tehuelche Newen Mapu, como parte de un trabajo de investigación acerca de las conflictividades y ...
Ana María Catania Maldonado
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