Results 51 to 60 of about 65,193 (148)

RESEÑA de : Santos Preciado, J.M.; Gutiérrez Puebla, J.; Rodríguez Rodríguez, V. Estudios demográficos y socieconómicos a través de un paquete de programas estadístico. Madrid : UNED

Espacio, Tiempo y Forma. Serie VI, Geografía, 1997
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- Tiempo y Forma. Serie VI, Geografía.
doaj   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence‐informed, practical steps to support systemic change.
Jacqueline Gagnon, Jaime Mantesso, Miranda Field   +2 more
wiley   +1 more source

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

RESEÑA de : González Yanci, P.; Aguilera Arilla, M.; Borderías Uribeondo, P.; Santos Preciado, J.M. Las Rocas y el Relieve. Madrid : UNED, GEMAV, 1995

Espacio, Tiempo y Forma. Serie VI, Geografía, 1995
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- Espacio, Tiempo y Forma. Serie VI
doaj   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Cunninghamovy série

Filosofický časopis, 2022
An essay by the contemporary Portuguese philosopher José Gil addresses the prominent American choreographer and dancer Merce Cunningham’s conception of dance.
Gil, José
doaj   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

Anthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin, Alexis Aubin‐Laperrière, Nicolas Cadieux, Patrick Weldon   +3 more
wiley   +1 more source

Muralismo como encargo participativo: Holografía de lo (in)visible en comunidades a’i cofán de la selva colombiana

Anthropology of Consciousness, EarlyView.
ABSTRACT When mural art in indigenous communities is commissioned as a participatory project, several methodological, epistemological, and aesthetic questions arise. This text proposes a horizontal and investigative approach to what we can simply call ‘muralism in the A'i Cofán community context,’ not as significant works executed in communities, but ...
Daniel Alberto Restrepo Hernández, Andrés Rojas Guarín, Alexander Queta Criollo   +2 more
wiley   +1 more source

RESEÑA de : Azcárate Luxán, María Victoria. Japón : un original modelo de desarrollo económico occidental en el extremo oriente asiático. Madrid : Addenda, UNED, 1995

Espacio, Tiempo y Forma. Serie VI, Geografía, 1995
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- Espacio, Tiempo y Forma. Serie VI
doaj   +1 more source