Results 21 to 30 of about 39,116 (251)

A Plea for Prudence [PDF]

, 2023
Critical notice of Guy Fletcher's 'Dear Prudence: The Nature and Normativity of Prudential Discourse' and Dale Dorsey's 'A Theory of Prudence'
Brown, James L. D.
core   +3 more sources

La typologie des « Prudences numériques », un outil didactique au service d’une intégration d’une éducation au numérique en Anthropocène

Éducation et Socialisation
The concept of “digital for education” must move beyond a technocentric approach in order to integrate the societal, ethical, and environmental challenges brought about by digital technologies.
Laurent Heiser, Cyril Drouot, Audrey Raynault, Audrey Bonjour, Didier Mouren, Jean François Céci   +5 more
doaj   +1 more source

O melhor governo possível: Francesco Guicciardini e o método prudencial de análise da política

Dados: Revista de Ciências Sociais, 2007
Dans cet article, on examine les fondements de la méthode "prudentielle" d'analyse de la politique développée par Francesco Guicciardini, homme d'état et écrivain florentin du XVIe siècle.
Felipe Charbel Teixeira
doaj   +1 more source

PERAN KEPEMILIKAN MANAJERIAL MEMODERASI PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, DAN RISIKO LITIGASI TERHADAP PRUDENCE ACCOUNTING

Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen
This study aims to examine the effect of growth opportunity, firm size, and litigation risk on accounting prudence, with managerial ownership as moderating variable.
Desita Nur Afifah, Hesty Erviani Zulaecha   +1 more
doaj   +1 more source

Oral history interview transcipt with Prudence Dickson [PDF]

, 1983
Oral history interview transcipt with Prudence Dickson who is a business woman who began her own travel agency.
Dickson, Prudence, Smith, Norma
core   +1 more source

PENGARUH FINANCIAL DISTRESS, LEVERAGE, CAPITAL INTENSITY TERHADAP PRUDENCE DENGAN MENGGUNAKAN COMPANY SIZE SEBAGAI VARIABEL MODERASI

Journal of Management Small and Medium Enterprises (SME's)
This study examines the influence of financial distress, leverage, and capital intensity on accounting prudence, using company size as a moderating variable. The sample comprises energy sector companies listed on the Indonesia Stock Exchange (IDX).
Susanti Susanti, Andy Dwi Bayu Bawono
doaj   +1 more source

Feasibility of ‘Relative Legal Incapacity’: From the Perspective of the Concept of Incapacity (Hajr) and the Exemplary Nature of Its Enumerated Grounds in Shia Jurisprudence and Iranian Law [PDF]

پژوهش‌نامه حقوق اسلامی
‌‌Context & Objective: This research addresses the concept of Hajr (legal incapacity) within Shia jurisprudence and Iranian law, prompted by the complexities of modern economic life.
Mohammad Hosein Auseem, Mahdi Mohammad Zadeh   +1 more
doaj   +1 more source

Did removing prudence from the Conceptual Framework impact accounting conservatism?

, 2020
The International Accounting Standards Board (IASB) removed explicit reference to the concept of prudence within the Conceptual Framework (CF) with effect from September 2010. This paper examines whether practitioner concerns that the removal of prudence
Conway, E.
core   +1 more source

Moral Aspects of Imaginative Art in Thomas Aquinas

Religions, 2021
For Thomas Aquinas, the imagination, being one of the “inner senses”, is a doorway to attain true knowledge. In this paper, we first analyze his lexicon in this regard (imaginatio and phantasia).
Piotr Roszak, John Anthony Berry
doaj   +1 more source

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)

CECCAR Business Review, 2021
This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their ...
Claudia Cătălina CIOCAN
doaj   +1 more source