Results 11 to 20 of about 587,162 (223)

Persistência do lucro e o valor justo em empresas não financeiras: evidência da América Latina

Revista Contemporânea de Contabilidade, 2022
Estudos anteriores que associaram a persistência do lucro à presença de ativos mensurados pelo valor justo investigaram empresas financeiras em mercados mais desenvolvidos, os quais encontraram evidências de que, o uso do valor justo melhora a ...
Ricardo Luiz Menezes da Silva, Yuri Becaleti dos Santos, Paula Carolina Ciampaglia Nardi, Roni Cleber Bonizio   +3 more
doaj   +1 more source

Protected areas and the neglected contribution of Indigenous Peoples and local communities: Struggles for environmental justice in the Caatinga dry forest

People and Nature, Volume 5, Issue 6, Page 1739-1755, December 2023., 2023
Abstract Despite evidence about the contribution of Indigenous Peoples and local communities (IPLCs) to conservation, prevailing strategies still seek their separation from nature, often triggering conflicts. Current pledges to expand global protected area coverage suggest a need for the critical analysis of governance quality and the way conservation ...
Neil Dawson, William Douglas Carvalho, Jakelyne S. Bezerra, Felipe Todeschini, Marcelo Tabarelli, Karen Mustin   +5 more
wiley   +1 more source

Can there be a Godly ethnography? Islamic anthropology, epistemic decolonization, and the ethnographic stance

American Anthropologist, Volume 125, Issue 4, Page 746-760, December 2023., 2023
Abstract Can there be a Godly ethnography? This article explores how the epistemic entailments of this question trouble our taken‐for‐granted notions about what decolonizing anthropology demands. Disciplinary decolonization aims at more‐just futures through interrogating Eurocentric ways of knowing and approaching marginalized histories and ...
Yasmin Moll
wiley   +1 more source

Essencialidade do valor justo na avaliação das propriedades para investimento: Evidências no Brasil

RACE: Revista de Administração, Contabilidade e Economia, 2020
O objetivo geral deste estudo foi investigar a essencialidade do valor justo na perspectiva das Propriedades para Investimento (PPIs), verificando como e se as empresas listadas no mercado brasileiro avaliam tais ativos, bem como a relação com aspectos ...
João Paulo Machado Ribeiro, Álvaro José Ribeiro Caldas, Ariane Firmeza Mota, Edilson Paulo   +3 more
doaj   +1 more source

Looking through a policy window with tinted glasses: Setting the agenda for U.S. AI policy

Review of Policy Research, Volume 40, Issue 5, Page 729-756, September 2023., 2023
Abstract The policy agenda is currently being established for artificial intelligence (AI), a domain marked by complex and sweeping implications for economic transformation tempered by concerns about social and ethical risks. This article reviews the United States national AI policy strategy through extensive qualitative and quantitative content ...
Daniel S. Schiff
wiley   +1 more source

Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro

Revista Ambiente Contábil, 2021
Objetivo: O objetivo é verificar o impacto do uso da mensuração a valor justo sobre os honorários de auditoria, diferenciando-se inclusive o período pré e pós adoção do CPC 46. Metodologia: A pesquisa apresentada é quantitativa, sendo que para o teste
Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos   +2 more
doaj   +1 more source

Pluralizing environmental values for urban planning: How to uncover the diversity of imaginaries about socio‐natures from Vitoria‐Gasteiz (Basque Country, Spain)

People and Nature, Volume 5, Issue 4, Page 1262-1283, August 2023., 2023
Abstract Cities have pushed forward re‐naturing initiatives in local planning agendas. Discourses and rationales for such interventions tend to follow instrumental framings often narrowed down to the economic, health and ecological benefits of nature's contributions to people (NCP).
Julia Neidig, Isabelle Anguelovski, Bosco Lliso, Unai Pascual   +3 more
wiley   +1 more source

Forum Theatre as a mechanism to explore representation of local people's values in environmental governance: A case of study from Chiapas, Mexico

People and Nature, Volume 5, Issue 1, Page 119-133, February 2023., 2023
Abstract Nature degradation, poverty and social discrimination are some of the consequences of unfair decision‐making over environmental resources within rural communities in the Global South. Barriers to achieving fair environmental decisions are entrenched power differences and the lack of representation of the diversity of local values in ...
Silvia Olvera‐Hernández, M. Azahara Mesa‐Jurado, Paula Novo, Julia Martin‐Ortega, Aylwyn Walsh, George Holmes, Alice Borchi   +6 more
wiley   +1 more source

Making a case for the consideration of trust, justice, and power in conservation relationships

Conservation Biology, Volume 36, Issue 4, August 2022., 2022
Abstract In conservation, trust and justice are increasingly recognized as both intrinsically valuable and critical for successful socioecological outcomes. However, the interdependence between these concepts has not been explored. The conservation trust literature provides examples of efforts to build trust between conservationists and local actors ...
Omar Saif, Aidan Keane, Sam Staddon
wiley   +1 more source

A Governança corporativa e manipulação de informação contábil: mensuração a valor justo nos bancos comerciais

Revista Contemporânea de Contabilidade, 2014
O objetivo do trabalho é verificar se a Governança Corporativa inibe a prática de gerenciamento de resultado no processo de mensuração a valor justo nos bancos comerciais.
Carlos Jorge Fontaínhas Mendes, Fátima de Souza Freire   +1 more
doaj   +3 more sources