IQS: Envíos recientes
Mostrando ítems 281-300 de 317
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La recreación de valores morales. Un problema para la razón práctica
(Ars Brevis, 2008, Núm. 14, 2008)El presente artículo pretende explorar, partiendo de la teoría de los estadios morales de Lawrence Kohlberg, algunas de las opciones éticas que se derivan de sus planteamientos. Aceptando la mayoría de ... -
Audit partner tenure and independence in a low litigation risk setting
(Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ... -
Influence of building orientation on the flexural strength of laminated object manufacturing specimens
(Journal of Mechanical Science and Technology. Vol. 31, no.1 (2017), p.133-139, 2017-01)This study aims to define the best building orientation for components produced via the Laminated object manufacturing (LOM) technique to enhance their flexural performance. Results of previous research ... -
THz‐conductivity of CVD graphene on different substrates
(Physica Status Solidi (B). Vol. 252, no.11 (2015), p.2423-2428, 2015-11)Optoelectronic properties of CVD graphene are characterized over a wide frequency range: THz, IR, visible, and near‐UV. We used Raman spectroscopy to characterize the synthesized graphene films. All ... -
The impact of volunteer tourism on local communities: A managerial perspective
(International Journal of Tourism Research, 2018, Vol. 20, Issue 5 (September/October), p. 650-659, 2018-05)Volunteer tourism, as a potential tool for community development and sustainability, has been gaining the attention of researchers for the past decade. However, little empirical research exists about ... -
Enhancing the hospitality customer experience of families with children on the autism spectrum disorder
(International Journal of Tourism Research, 2019, Vol. 21, Issue 5 (September), p. 606-614, 2019-04)The purpose of this study is to examine intention to travel to accessible accommodations by families of children diagnosed with autism spectrum disorder (ASD), the influence of travel constraints ... -
Computer-assisted assessment in open-ended activities through the analysis of traces: a proof of concept in statistics with R commander
(EURASIA Journal of Mathematics Science and Technology Education. Vol. 15, n.9 (2019), p. em1743, 2019-04-12)Open-ended tasks are common in Science, Technology, Engineering and Mathematics (STEM) education. However, as far as we know, no tools have been developed to assist in the assessment of the solution ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
The influence of the trade-off between profitability and future increases in sales on cost stickiness
(Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ... -
Audit firm tenure and qualified opinions: new evidence from Spain
(Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ... -
Accounting research: a critical view of the present situation and prospects
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ... -
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
(International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
Operations Management en las empresas del siglo XXI
(Estudios Empresariales. Número 148(2015), p.67-71, 2015) -
Las oportunidades de negocio ¿se reconocen o se construyen?
(Estudios Empresariales. Número 141(2013), p. 62-70, 2013)En este artículo se trata de dar respuesta a la pregunta de si las oportunidades de negocio ya existían antes de reconocerse y se reconocen simplemente o si deben construirse desde cero. El autor también ... -
Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms
(Intangible Capital (2014) vol. 10, n.3, p. 562-583, 2014-06-26)Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital. ... -
El pensamiento de Ignacio Ellacuría acerca de la función social de la universidad
(Arbor: ciencia, pensamiento y cultura. Vol. 192, No. 782 (2016), a.362, 2015)En un contexto histórico sorprendente, el de El Salvador (Centroamérica) de los años setenta y ochenta, con revueltas populares contra el sistema socioeconómico poscolonial, con una guerra civil que ... -
Del desarrollo integral del hombre a la ecología integral. Análisis comparativo de los conceptos de desarrollo integral del hombre (Populorum Progressio, Pablo VI, 1967) y de ecología integral (Laudato Si’, Francisco, 2015)
(Revista de Fomento Social, Vol. 73/2, No. 290 (2018), p.267-277, 2018)La teología ha ido incorporando a su acervo los diferentes retos a los que la humanidad se ha ido enfrentando a partir del magisterio pontificio y en los años sesenta el mundo se enfrentaba, entre otros, ... -
La llavor del Papa Francesc: Aparecida (Brasil), 2007
(Ars Brevis, 2016, Núm. 22, p. 256-269, 2016)Analitzar el document final de la V Conferència General de l’Episcopat Llatinoamericà i del Carib, celebrada a Aparecida, Brasil, fa deu anys, el 2007, resulta avui especialment interessant, ja que el ... -
The anthropological function of dialogue in political reconciliation processes: ethical analysis of Ignacio Ellacuría's thought on the 25th anniversary of his death (1989-2014)
(Ramon Llull Journal of Applied Ethics, Núm. 5 (2014), p.125-141, 2014)The idea of a just and lasting peace seems to be unachievable when people are suffering a civil or international war, a violent revolutionary process or a dictatorship, or when they are immersed in a ...