Results 31 to 40 of about 573 (175)
Revista Contemporânea de Contabilidade, 2019 Visando verificar se o reconhecimento de instrumentos financeiros mensurados a valor justo no resultado levou a uma maior volatilidade dos lucros contábeis, adotou-se testes estatísticos que analisaram a diferença entre as variâncias dos lucros líquidos
Laís Manfiolli Figueira +1 more
doaj +1 more source
Democratic Values in Citizen Participation: What Citizens Prioritize in Participation
Policy Studies Journal, EarlyView.ABSTRACT Citizen participation is often initiated to strengthen democracy. While participatory innovations are typically assessed through normative frameworks emphasizing democratic values, little is known about which of these values are prioritized by citizens.
Take Sipma, Frank Hendriks
wiley +1 more source
Desapropriação - Indenização - Justo valor
Revista de Direito Administrativo, 1981 Tribunal Federal de ...
openaire +1 more source
Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal
RAC: Revista de Administração Contemporânea, 2019 Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that ...
Rafael Todescato Cavalheiro +3 more
doaj +1 more source
Panama Canal expansion and shifts in fishing practices: A social‐ecological network approach
People and Nature, Volume 8, Issue 5, Page 1520-1532, May 2026.Abstract Species introductions have spiked over the past two centuries due to globalization. These introductions impact ecosystems, but may also have long‐term implications for human communities. In one of the world's hubs for global shipping, the Panama Canal, a recent canal expansion has coincided with an increase in marine fishes entering the ...
Michelle Hübel +10 more
wiley +1 more source
Desapropriação - Justo valor - Avaliação
Revista de Direito Administrativo, 1988 Supremo Tribunal ...
openaire +1 more source
Relevância e representação fidedigna da informação de ativos financeiros mensurados a valor justo
Enfoque, 2016 O objetivo desta pesquisa foi analisar se as informações contábeis, referentes a ativos financeiros mensurados a valor justo, são valores relevantes e apresentam evidências de representação fidedigna.
Vinícius Gomes Maertins +2 more
doaj +1 more source
Exploring the formation of public acceptability of biodiversity offsetting in Finland
Conservation Biology, Volume 40, Issue 2, April 2026.ABSTRACT Public acceptance of nature conservation instruments is critical for their effective and fair implementation. Understanding conservation governance as a rational activity aligns with the view that citizens base their judgments of conservation instruments on a critical evaluation of the anticipated ecological, economic, and social impacts ...
Tuija Seppälä +6 more
wiley +1 more source
Tendências na Pesquisa sobre IFRS 13 - Valor Justo
, 2017 Tendências na Pesquisa sobre IFRS 13 - Valor ...
Ana Luisa Moutinho +2 more
openaire +2 more sources
Prospects and perils in the geospatial turn of conservation
Conservation Biology, Volume 39, Issue 6, December 2025.Abstract Conservation has embraced advances in big data and related digital technologies as key to preventing biodiversity loss, especially in the identification of areas of conservation priority based on spatial data, which we call the big geospatial data turn.
Jocelyne Shimin Sze, Laura Aileen Sauls
wiley +1 more source