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Articles 1 - 24 of 24
Full-Text Articles in Accounting
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
Board Interlocking #2, Wesley Mendes-Da-Silva
Board Interlocking #2, Wesley Mendes-Da-Silva
Wesley Mendes-Da-Silva
No abstract provided.
Analysis Of Co-Movements Between The Capital Markets In Brazil And The United States, Daniel Reed Bergmann, Wesley Mendes-Da-Silva
Analysis Of Co-Movements Between The Capital Markets In Brazil And The United States, Daniel Reed Bergmann, Wesley Mendes-Da-Silva
Wesley Mendes-Da-Silva
In this article copula theory is used to analyze the co-movements between the Brazilian and American capital markets. To formulate an effective asset allocation strategy, it is important to understand extreme events – both positive (booms) and negative (crashes) – and their effects on markets. The market indexes used are the Ibovespa and the S&P 500, covering the period from March 2001 to April 2007. We tested the adherence to the log-returns of the main copulas found in the financial literature, using the following criteria: log-likelihood, Akaike information criterion and Bayesian information criterion. The results show that the symmetrized Joe-Clayton …
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
La Jurisprudencia En México, Bruno L. Costantini García
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Analysis Of Digital Financial Data, Robert L. Kardell
Analysis Of Digital Financial Data, Robert L. Kardell
Robert L Kardell
No abstract provided.
The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins
The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins
David Randall Jenkins
The Kaplan and Norton 1992 Balanced Scorecard was intentionally structured to aid an Informal Capital Market Cartel in search of the next John Maynard Keynes.
La Disciplina Della Redazione Del Bilancio Di Esercizio Delle Società Di Calcio. Confronto Con L'Esperienza Internazionale Ed Impatto Del C.D. "Financial Fair Play", Claudio Sottoriva, Alberto Benoldi
La Disciplina Della Redazione Del Bilancio Di Esercizio Delle Società Di Calcio. Confronto Con L'Esperienza Internazionale Ed Impatto Del C.D. "Financial Fair Play", Claudio Sottoriva, Alberto Benoldi
Claudio Sottoriva
Il contributo analizza i principali aspetti relativi alla redazione del bilancio delle società di calcio nell'ambito della normativa contabile nazionale e propone un confronto con le problematiche di rendicontazione contabile internazionali. Il contributo evidenzia altresì i principali elementi costituenti il c.d. "Financial Fair Play" previsto dall'UEFA per la partecipazione dei football club alle competizioni europee.
Il Comitato Per Il Controllo Interno E Per La Revisione Contabile Introdotto Dall’Art. 19 Del D.Lgs. 39/2010: Riflessioni In Sede Di Prima Istituzione Alla Luce Delle Indicazioni Dell’Unione Europea, Claudio Sottoriva
Claudio Sottoriva
L’esperienza nazionale in tema di costituzione di “comitati” interni all’organo amministrativo si arricchisce, alla luce del D.Lgs. 39/2010, del comitato per il controllo interno e per la revisione contabile ai sensi dell’art. 19 dello stesso. Facendo riferimento alla realtà italiana ed europea in generale si evidenzia la progressiva sperimentazione di formule compositive degli organi amministrativi e di controllo finalizzate ad una loro maggiore specializzazione secondo quanto previsto dai principali codici di autodisciplina (soprattutto avuto riguardo alle società aventi titoli negoziati in mercati regolamentati). Il comitato ex art. 19 del D.Lgs. 39/2010 è previsto per tutti gli enti di interesse nazionale …
Impact Of Human Capital On The Organization Performance, Philadelphia University
Impact Of Human Capital On The Organization Performance, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Benjamin A. Templin
In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …
Managing Nigeria’S Transformation Agenda: The Leadership Challenge, Professor Ben C Osisioma, Professor Hilda Osisioma
Managing Nigeria’S Transformation Agenda: The Leadership Challenge, Professor Ben C Osisioma, Professor Hilda Osisioma
Prof Ben Chuka Osisioma
Nigeria’s President won the 2011 Federal Government elections on the groundswell of popular support and the promise of a transformation agenda. Transformation is a strong word that portends a radical, structural and fundamental reappraisal of the basic assumptions that underlie our reforms and developmental efforts. The challenge before government is how to move the nation away from an oil-dominated economy, institute the basics for a private-sector driven economy, build the local economy on international best practices, transform a passive oil industry to a more pro-active one, and restructure the country along the lines of a more decentralized federalism. But beyond …
Measuring Intellectual Capital In Corporations, Philadelphia University
Measuring Intellectual Capital In Corporations, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University
Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University
Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University
Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University
تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University
Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Guidelines For Teaching These Speech Acts, Philadelphia University
Guidelines For Teaching These Speech Acts, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University
Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University
Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim
The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim
Candra S. Chahyadi
We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou
Jaysinha S. Shinde
The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.