Results 211 to 220 of about 409,582 (289)

Popular Culture to Teach Spanish as a Foreign Language

open access: yes, 2019
Este artigo apresenta vários aspectos de uma investigação sobre o ensino do espanhol como língua estrangeira (ELE). O projeto focou no uso da cultura popular colombiana para ensinar espanhol a um grupo de estrangeiros da Universidade Pedagógica e Tecnológica da Colômbia, usando diferentes textos narrativos e populares: mito, lenda, provérbio e ...
openaire   +1 more source

Reaching the Summit or a Plateau? The EU–New Zealand Relationship in the Indo‐Pacific

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines New Zealand's perceptions of the European Union's Indo‐Pacific Strategy through interviews with government officials and foreign policy influencers. Despite viewing the EU positively as a like‐minded partner committed to the rule‐based international order, New Zealand respondents demonstrated limited understanding of the ...
Matthew Castle   +4 more
wiley   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Neural correlates of foreign speech imitation: The effects of age and music. [PDF]

open access: yesImaging Neurosci (Camb)
Yan X   +6 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza   +4 more
wiley   +1 more source

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