Results 41 to 50 of about 271,915 (248)

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

Colonos alemanes en la Sierra Nevada de Santa Marta

open access: yesRevista Colombiana de Antropología, 1963
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Juan Friede
doaj   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting 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
wiley   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

La actividad emprendedora en la provincia de El Oro, una revisión desde la universidad

open access: yesInnova 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
doaj   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Elevar Informe

open access: yes, 1988
Informe ...
Informe, Elevar
core  

Reflexiones sobre el proceso de producción de un informe histórico antropológico para la comunidad Newen Mapu, Río Negro, Argentina [PDF]

open access: yesVibrant: Virtual Brazilian Anthropology
Resumen: 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
doaj   +1 more source

Comparative review of entanglement risk assessments for cetacean conservation and management

open access: yesConservation Biology, EarlyView.
Abstract Cetacean entanglement in fishing gear remains a major global threat that exposes persistent gaps in how fisheries management frameworks manage risk to nontarget species. Ecological risk assessment (ERA) offers a structured way to link exposure and consequences to an explicit statement of risk, but entanglement risk assessments vary widely in ...
Laura Joan Feyrer   +2 more
wiley   +1 more source

Editorial: informe del decano de la Facultad de Medicina al rector de la Universidad Nacional

open access: yesRevista de la Facultad de Medicina, 1941
Informe del decano de la Facultad de Medicina al rector de la Universidad ...
Jorge E. Cavalier
doaj  

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