Results 11 to 20 of about 199 (129)
The crisis impact on taxation and the social model in Spain. A gender approach
This article underlines the plummet of public incomes in year 2008 as consequence of the collapse of the building sector and the risk to maintain the Spanish social model that this fact supposed.
Palom de Villota
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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
Summary Modernising the European Union’s plant variety registration system is critical to enabling the development and adoption of sustainable, climate‐resilient varieties aligned with the EU Farm‐to‐Fork Strategy. However, the current system is outdated and under increasing pressure. While legislative reform is underway, key points of divergence among
Sergio Urioste Daza +2 more
wiley +1 more source
El presente artículo tiene como objetivo analizar el impacto de la configuración del presupuesto de ingresos y gastos en la competitividad y las posibilidades de reinversión de utilidades reinvertidas de las Pymes en Ecuador.
Armando José Urdaneta Montiel +3 more
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ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
FINANCIACIÓN AUTONÓMICA E IRPF. CORRESPONSABILIDAD TRIBUTARIA VERSUS COMPETENCIA FISCAL Y DESIGUALDAD INTERREGIONAL [PDF]
Se estudia la influencia que ha tenido en el IRPF los sucesivos modelos de financiación autonómica que se han ido sucediendo en nuestro país. El incremento en la corresponsabilidad fiscal ha guiado un proceso de cambios en el impuesto que ha acentuado la
Juan Jesús Martos García
doaj
Un examen detallado de la correspondencia real relativa a Mallorca muestra que factores económicos «externos» y directivas políticas reales obligaron a la primera generación de conversos de 1391 a permanecer como grupo social distintivo.
Natalie Oeltjen
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ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
Scientists’ warning on the global destruction of rock outcrop ecosystems
Abstract Rock outcrops are geological formations that harbor a highly specialized biota adapted to harsh environmental conditions that differ from their surrounding landscapes. They are globally distributed, especially in old, highly weathered landscapes, and can function as habitat islands containing high levels of endemism and distinct evolutionary ...
Luiza F. A. de Paula +19 more
wiley +1 more source
Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ...
Tomás Garrido Pulido +1 more
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