Results 1 to 10 of about 637,449 (146)

A influência do lucro residual operacional no retorno das ações: Uma evidência empírica da B3 S/A

open access: yesContextus
Contextualização: Entre os indicadores contábeis mais relevantes para a compreensão das características das empresas e para a tomada de decisões, destaca-se o uso de métricas focadas nas atividades operacionais.
Mateus Barreto Vieira da Silva   +2 more
doaj   +6 more sources

Relacionamento entre persistência do lucro residual e participação de mercado em firmas brasileiras de capital aberto

open access: yesRevista de Contabilidade e Organizações, 2008
Este estudo analisa a Dinâmica Informacional Linear (DIL) de Ohlson, avaliando os efeitos da participação de mercado de firmas brasileiras sobre a série de lucros residuais.
Antonio Carlos Dias Coelho   +1 more
doaj   +6 more sources

Civic engagement among adolescents: Spanish adaptation and validation of the civic engagement scale. [PDF]

open access: yesAm J Community Psychol
Abstract The aim of this research was to adapt and validate the Civic Engagement Scale (CES) developed by Doolittle & Faul for the Spanish adolescent population while providing empirical support for its psychometric properties. After administering the instruments to 965 adolescents from high schools, confirmatory factor analyses were conducted to ...
Ayllón-Salas P   +2 more
europepmc   +2 more sources

AJUSTESCONTÁBEIS PARA O CÁLCULO DO EVA:ESTUDO SOBRE OS PROCEDIMENTOS ADOTATOS EM EMPRESAS BRASILEIRAS

open access: yesContextus, 2008
A geração de valor para o acionista está se tornando umapreocupação cada vez mais presente em resposta à pressão dosinvestidores e de conselhos de administração.
Leonardo Fernando Cruz Basso   +2 more
doaj   +3 more sources

Surviving in an age of transparency: Emancipatory transparency‐making in food governance in Italy

open access: yesAmerican Anthropologist, Volume 125, Issue 3, Page 546-558, September 2023., 2023
Abstract The concept of transparency is now an unescapable reference in public, professional, and private life. As transparency‐making has recently transmuted from a progressive instrument to counter corruption into a new universal ideological formation, it is time to problematize the concept of transparency and its uses.
Alexander Koensler
wiley   +1 more source

Prioritizing species conservation programs based on IUCN Green Status and estimates of cost‐sharing potential

open access: yesConservation Biology, Volume 37, Issue 3, June 2023., 2023
Abstract Over 1 million species around the world are at risk of extinction, and conservation organizations have to decide where to invest their limited resources. Cost‐effectiveness can be increased by leveraging funding opportunities and increasing collaborative partnerships to achieve shared conservation goals. We devised a structured decision‐making
Natasha A. Lloyd   +6 more
wiley   +1 more source

An evaluation of the role of US consumer's institutional trust for food eco‐label preferences

open access: yesWorld Food Policy, Volume 9, Issue 1, Page 50-71, May 2023., 2023
Abstract Demand for sustainable food products has continued to grow in the past decade. Consumers have not only expressed more interest in environmentally friendly products, but producers have been willing to expand and market sustainable products. As a signal, eco‐labels are intended to communicate about specific environmental product properties from ...
Samantha L. Mosier
wiley   +1 more source

Value-relevance of disclosure: risk factors and risk management in Brazilian firms

open access: yesRevista Contabilidade & Finanças, 2018
This study investigated whether the disclosure in accounting reports of information on risk and its management affects, at the margin, firm valuations in the Brazilian capital market.
José Glauber Cavalcante dos Santos   +1 more
doaj   +1 more source

Foster carers' perceptions of the long‐term effectiveness of the Fostering Changes programme

open access: yesJournal of Family Therapy, Volume 45, Issue 2, Page 138-153, May 2023., 2023
Abstract The present article reports foster carer perceptions of the long‐term effectiveness of a carer‐focussed training intervention – the Fostering Changes (FC) programme. Five foster carers who completed FC at a not‐for‐profit child and family agency in New Zealand were interviewed 13–15 months post‐training about their experiences and perceptions ...
Loren Whitehead   +2 more
wiley   +1 more source

CASO AlbAm S.A.

open access: yesREAd, 2015
RESUMO Os analistas financeiros da AlbAm, uma empresa do setor de autopeças, devem avaliar duas opções de aquisições (Cardblue e Garciadores). O objetivo do caso é servir de oportunidade para os alunos vivenciarem uma decisão de investimentos por meio do
Ricardo Goulart Serra
doaj   +1 more source

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