Results 41 to 50 of about 1,925 (177)

LOS MODELOS DE CONVENIO, SUS PRINCIPIOS RECTORES Y SU INFLUENCIA SOBRE LOS CONVENIOS DE DOBLE IMPOSICIÓN [PDF]

open access: yesCrónica Tributaria, 2009
El incremento del número de Convenios de doble imposición y la creciente importancia de los Convenios que se firman con los países en desarrollo invita a considerar la influencia que ejercen los Modelos de Convenio elaborados por la OCDE y la ONU sobre ...
Francisco Alfredo García Prats
doaj  

An approach to the external assessment through empirical evidence

open access: yesAvances en Supervisión Educativa, 2015
This article presents the empiral evidences of standardized evaluations and explores the aspects of such evaluations more interesting to the educational community, and investigates the effects in implementing those exams on the performance of students ...
Ismael Sanz Labrador   +1 more
doaj   +1 more source

Multinational enterprises’ contribution to gender equality: An integrative framework

open access: yesInternational Journal of Management Reviews, Volume 28, Issue 2, April 2026.
Abstract Despite the progress made in recent years, inequalities between men and women persist. Gender equality (GE) is one of the United Nations Sustainable Development Goals (SDG5) that multinational enterprises (MNEs) can contribute most to. This is because SDG5 integrates directly into MNEs’ human resource practices, supply chain management and ...
Sonia María Suárez‐Ortega   +2 more
wiley   +1 more source

Los modelos 1:1 en educación. Prácticas internacionales, evidencia comparada e implicaciones políticas

open access: yesRevista Iberoamericana de Educación, 2011
Durante la última década, cada vez más agentes públicos y privados, tanto en países desarrollados como en desarrollo, han apoyado iniciativas 1:1 en educación (un ordenador para cada alumno).
Óscar Valiente González
doaj  

Reforma fiscal corporativa internacional: hacia una solución completa y justa

open access: yesEl Trimestre Económico, 2020
En este documento, el ICRICT toma postura respecto del planteamiento de una reforma fiscal global, en el marco de las propuestas de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) para gravar a las firmas multinacionales y las ...
Comisión Independiente para la Reforma de la Fiscalidad Corporativa Internacional (ICRICT)
doaj   +1 more source

The Conceptual Structure of Organisational Justice and Injustice: A Scoping Review

open access: yesJournal of Community &Applied Social Psychology, Volume 36, Issue 2, March/April 2026.
ABSTRACT Organisational justice has become a well‐established part of the scientific literature, and the links between organisational justice and workplace outcomes have been the subject of numerous studies. Whilst organisational justice is recognised as a factor contributing to well‐being and performance, injustice produces detrimental effects.
Valérie Nguyen   +2 more
wiley   +1 more source

Sistema interestadual de insumo-produto do Brasil: uma aplicação do método SUIT

open access: yesEconomia Aplicada, 2020
Este artigo propõe um método para a estimação de Tabelas de Produção e Uso Inter-regionais em condições de informação limitada denominado Supply and Use Interregional Tables – SUIT.
Joaquim José Martins Guilhoto   +4 more
doaj   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2313-2327, March 2026.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

Técnicas de agrupamento aplicadas aos indicadores de Crescimento Verde da OCDE

open access: yesRevista Principia
A Organização para a Cooperação e Desenvolvimento Econômico (OCDE) publica anualmente dados sobre os indicadores de Crescimento Verde de todos os países. Em geral, essa base é discutida na literatura usando estatísticas descritivas, as quais fornecem uma
Matheus Santos Dias   +3 more
doaj   +1 more source

ALGUNAS CONSIDERACIONES SOBRE LOS ACUERDOS PREVIOS DE VALORACIÓN DE PRECIOS DE TRANSFERENCIA, APAS, EN EL ORDENAMIENTO TRIBUTARIO ESPAÑOL [PDF]

open access: yesCrónica Tributaria, 2011
La principal finalidad del artículo es describir y comentar la nueva regulación sobre los Acuerdos Previos de Valoración en materia de precios de transferencia en España o APA, tal y como se norman en el artículo 16.7 TRLIS y en el Reglamento del ...
Domingo Carbajo Vasco
doaj  

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