Results 41 to 50 of about 573 (175)

Tendências na Pesquisa sobre IFRS 13 - Valor Justo

open access: yes, 2017
Tendências na Pesquisa sobre IFRS 13 - Valor ...
Ana Luisa Moutinho   +2 more
openaire   +2 more sources

Panama Canal expansion and shifts in fishing practices: A social‐ecological network approach

open access: yesPeople and Nature, Volume 8, Issue 5, Page 1520-1532, May 2026.
Abstract Species introductions have spiked over the past two centuries due to globalization. These introductions impact ecosystems, but may also have long‐term implications for human communities. In one of the world's hubs for global shipping, the Panama Canal, a recent canal expansion has coincided with an increase in marine fishes entering the ...
Michelle Hübel   +10 more
wiley   +1 more source

Exploring the formation of public acceptability of biodiversity offsetting in Finland

open access: yesConservation Biology, Volume 40, Issue 2, April 2026.
ABSTRACT Public acceptance of nature conservation instruments is critical for their effective and fair implementation. Understanding conservation governance as a rational activity aligns with the view that citizens base their judgments of conservation instruments on a critical evaluation of the anticipated ecological, economic, and social impacts ...
Tuija Seppälä   +6 more
wiley   +1 more source

ATIVOS BIOLÓGICOS A VALOR JUSTO: UM ESTUDO REALIZADO EM EMPRESAS BRASILEIRAS LISTADAS NA B3

open access: yesRevista UNEMAT de Contabilidade, 2023
Este estudo demonstra as formas de contabilização e mensuração de ativos biológicos a valor justo, contribuindo com a análise dos níveis de divulgação que é realizado nos relatórios financeiros das empresas listadas na B3 no subsetor de Agropecuária e ...
JONAS DA COSTA CRUZ   +1 more
doaj   +1 more source

Prospects and perils in the geospatial turn of conservation

open access: yesConservation Biology, Volume 39, Issue 6, December 2025.
Abstract Conservation has embraced advances in big data and related digital technologies as key to preventing biodiversity loss, especially in the identification of areas of conservation priority based on spatial data, which we call the big geospatial data turn.
Jocelyne Shimin Sze, Laura Aileen Sauls
wiley   +1 more source

Emerging human dimensions research in coastal and nearshore Oceania

open access: yesConservation Biology, Volume 39, Issue 2, April 2025.
Abstract Calls for incorporating human dimensions into marine conservation have increased and begun to coalesce as marine social science. However, it is unclear what types of research and foci have been centered in this new interdisciplinary field and what gaps remain.
Rachel Dacks   +2 more
wiley   +1 more source

Comparabilidade da mensuração das propriedades para investimento das companhias abertas listadas na BM&FBOVESPA: uma análise sob a ótica dos índices T e H

open access: yesRevista Catarinense da Ciência Contábil, 2018
As normas internacionais simbolizaram o início da harmonização dos padrões contábeis, que inclui, entre outras características qualitativas, a comparabilidade das informações contábeis. O CPC 28 (2009) permite escolhas contábeis entre o método de custo e
Emanuelle Frasson Guimarães   +1 more
doaj   +1 more source

Responsabilidade civil do estado - Indenização - Justo valor

open access: yesRevista de Direito Administrativo, 1983
Tribunal Federal de ...
openaire   +1 more source

Disentangling gender and social difference for just and transformative biocultural approaches

open access: yesPeople and Nature, Volume 6, Issue 4, Page 1394-1406, August 2024.
Abstract Advancing research and practice that recognize diverse worldviews, knowledge systems, and value orientations is essential to enable transformative change towards sustainability. Biocultural approaches recognize the diverse ways in which people relate to nature, offering a potential pathway for sustainability transformations.
Isabel Díaz‐Reviriego   +7 more
wiley   +1 more source

VALOR JUSTO DE DEBÊNTURES SEM PREÇOS DE REFERÊNCIA NO MERCADO: UMA PROPOSTA METODOLÓGICA DE MENSURAÇÃO

open access: yesRevista Ambiente Contábil, 2017
Esse trabalho consiste em propor uma metodologia alternativa para a mensuração do valor justo de debêntures que não apresentem preços de referência no mercado.
Claudio Ulysses Ferreira Coelho   +1 more
doaj  

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