Results 111 to 120 of about 6,736,919 (272)

El sector lácteo holandés. Presente y futuro [PDF]

, 2015
El pasado mes de Diciembre tuvimos el privilegio de ser invitados por el RVO holandés (organismo homólogo al Instituto de Comercio Exterior –ICEX- español) a participar en un recorrido de una semana por los Países Bajos bajo el lema “El sector lácteo ...
Callejo Ramos, Antonio
core   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +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

Entre la fugacidad y la eternidad del presente. El problema del tiempo desde la filosofía de Joaquín Xirau

Anales del Seminario de Historia de la Filosofía
El propósito fundamental del presente artículo es el de ofrecer una reconstrucción de las tesis en torno a la constitución del tiempo que se derivan de la filosofía del intelectual catalán Joaquín Xirau.
Rafael Pérez Baquero
doaj   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Sviluppo delle raccolte. Passato, presente, futuro prossimo [PDF]

, 2005
Collection management has undergone important changes in recent years. New paradigms in the organization of library activities are developing, and cooperation is more and more a key point.
Morriello, Rossana
core  

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

Una campaña de historia e imaginación

Cuadernos de Lingüística Hispánica, 2006
Este artículo desarrolla una lectura de la temporalidad en la novela La Campaña del escritormejicano Carlos Fuentes. Analiza las perspectivas temporales de los sucesos narrados y surelación con la conciencia y la Historia de Hispanoamérica.
GILMA BUITRAGO DE MUÑOZ, MARTHA PARDO SEGURA   +1 more
doaj  

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Formas de irse de casa: el tiempo propio de Romina Paula

Perífrasis. Revista de Literatura, Teoría y Crítica
Este trabajo se centra en la obra de Romina Paula, en el modo en el que en su producción literaria, teatral y cinematográfica se compone una experiencia temporal a la vez intempestiva e íntima que difiere de la lógica 24/7 de hoy.
Emiliano Rodríguez Montiel
doaj   +1 more source