Results 31 to 40 of about 3,862 (176)

Introduction: Towards a linguistic anthropology of AI Introduction : vers une anthropologie linguistique de l'IA

Journal of the Royal Anthropological Institute, EarlyView.
This essay introduces the themed cluster of articles, ‘Towards a linguistic anthropology of AI’. The advent of artificial intelligence (AI), especially in large language models capable of producing coherent discourse mimicking conversational interaction, is exerting unprecedented pressure on prevailing concepts of language, personhood, and the human ...
Webb Keane, Constantine V. Nakassis
wiley   +1 more source

La jurisprudencia del Tribunal Europeo de Derechos Humanos en casos contra Ucrania como factor determinante de la transformación de la legislación procesal penal

Via Inveniendi Et Iudicandi
Este artículo aborda cuestiones apremiantes respecto a la protección de los derechos humanos a la luz de la aplicación de la jurisprudencia del Tribunal Europeo de Derechos Humanos en los procesos penales en Ucrania.
Valentyna Drozd, Maksym Korniienko, Kostiantyn Chaplynskyi, Serhii Danylo, Mykhailo Lepei, Nataliia Plysiuk   +5 more
doaj   +1 more source

El precedente de la Corte Suprema de Justicia de la Nación Argentina

Revista Jurídica Austral, 2020
El presente trabajo tiene por objeto el estudio del precedente de la Corte Suprema argentina, tanto desde su dimensión vertical como horizontal. A tal fin, se describe la doctrina del precedente desarrollada a través de la jurisprudencia de la Corte y ...
Florencia Ratti
doaj   +1 more source

The End of EU Rural Development Policy As We Know It? La fin de la politique de développement rural de l'Union européenne telle que nous la connaissons? Das Ende der EU‐Politik, zur Entwicklung des ländlichen Raums, wie wir sie kennen?

EuroChoices, EarlyView.
Summary The European Commission's proposals for the EU funding period 2028–2034 promise paradigmatic change. A single National and Regional Partnership Fund would merge several currently autonomous funds, including the Common Agricultural Policy (CAP).
Stefan Becker
wiley   +1 more source

Los principios procesales del trabajo: armonías y desarmonías en las Altas Cortes

Advocatus, 2017
El proceso del trabajo suele asociarse con determinadas y excluyentes jurisdicciones. El servicio público, el juicio disciplinario y el trabajo particular tienen procedimientos específicos que deben incluirse en un concepto amplio del manejo del ...
Isabel Goyes Moreno, Mónica Hidalgo Oviedo   +1 more
doaj   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Definindo precedentes

Revista Eletrônica de Direito Processual, 2019
Sabe-se que o precedente, enquanto forma de justificação dotada da autoridade de quem o promove, invariavelmente incide no fenômeno jurídico, especialmente no particular da argumentação jurídica, e serve para, em maior ou menor grau, conformar o julgamento de casos futuros análogos.
openaire   +3 more sources

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

The Importance of Topics in the Renewal of the System: The Peruvian Case and its System of Precedents

Derecho PUCP, 2018
This paper suggests reassessing the teachings of the Roman method of creation of law, based on the understanding of the ius as ars boni et aequi, which makes evident that the law has a practical purpose and, consequently, topics is the knowledge itself ...
Martha Lucía Neme Villareal
doaj   +1 more source