Results 81 to 90 of about 294,453 (213)

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

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

As temporalidades da atividade docente: desafios ao trabalho, organizações e profissões

Configurações
Este curto ensaio visa contribuir, tanto retrospetiva quanto prospetivamente, para uma perceção sobre expectativas, desencantos e ansiedades suscitadas pela atividade docente.
Hermes Costa
doaj  

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

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

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  

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

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Una vez más fascinante fascismo. Comentarios sobre 300 de Zack Zinder (2007)

Historia Actual On-Line, 2009
Partiendo del análisis de la obra cinematográfica 300, se plantea el papel del cine en la creación de un determinado discurso histórico. Se pretende mostrar que quizás lo que más trascendencia tenga de este tipo de filme no es precisamente lo que nos ...
Roberto Germán Fandiño Pérez
doaj  

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