Results 131 to 140 of about 200,242 (303)
Der Einsatz von Arbeitsbeeinflussungssystemen zur Steuerung und Kontrolle von Arbeitsprozessen hat in den letzten Jahrzehnten stetig zugenommen. Dies geht einher mit einer Organisationssicht, die die sozialen und kognitiven Fähigkeiten und Bedürfnisse
Stefan Oppl
doaj
Summary Current food production and consumption drive serious health and environmental problems, including obesity, nutrient deficiencies, cardiovascular disease, climate change, biodiversity loss and social inequalities. These issues threaten future food security, making more sustainable consumer choices essential. Global and regional policies such as
Sara Spendrup +2 more
wiley +1 more source
Mobile Learning – Begriff, Modelle, Forschung
This overview focuses Mobile Learning (M-Learning) from an educational point of view. M-Learning, which found its way into different educational contexts since the middle of the 1990s, is a dynamic and interdisciplinary field.
Regina Parzl, Maria Bannert
doaj
ASSESSING THE EFFICIENCY OF LOCAL ACTION GROUPS AND AUCTIONS FOR DESIGNING AND IMPLEMENTING AGRI-ENVIRONMENTAL MEASURES IN THE EU - RESULTS FROM AN EXPERT SURVEY [PDF]
In this article the authors focus on two important innovations for agri-environmental measures in the new council regulation: The implementation of local action groups and a call for tenders.
Beckmann, Volker +2 more
core +1 more source
When searching for nature rules we encounter a fundamental difficulty: for technical reasons we are not able to investigate the whole Nature - we have to explore its sections i.e. empirical systems (structures). However, even then it might happen that the system is too complex and its comprehensive, direct investigation is impossible.
openaire +2 more sources
Audit Quality From a Service Perspective: A Systematic Literature Review
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Metaphern stellen ein besonderes Mittel der Wortbenutzung (und letztendlich der kognitiven Aktivität) dar. Durch sie wird ein Begriff aus einem Ursprungsbereich auf ein Objekt oder einen Prozess aus einem Zielbereich übertragen.
Marcel Humar
doaj +1 more source
ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley +1 more source
The Meaning of Concepts of Human Nature in Organizational Life in Business Ethics Context [PDF]
The main goal of this paper is to exhibit the role of the concept of human nature for the ethical orientation of organizational life. Therefore, after presenting some definitions of the concepts of human nature, which depict the complexity of these ...
Horodecka, Anna
core
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source

