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Lucro cesante por invalidez permanente derivada de accidente de circulación: valoración versus baremo
(Instituto de Actuarios Españoles, 2018)
Con el fin de racionalizar las indemnizaciones producidas por los siniestros personales de los accidentes de circulación, en España se ha fijado un Baremo (Ley 35/2015, de 22 septiembre) que además ...
Nociones de calidad de los académicos españoles y determinantes socio-profesionales de las mismas
(Elsevier, 2015)
Este trabajo se construye sobre la hipótesis de que las nociones de calidad de la enseñanza que se emplean en el sector de la educación superior pueden describir las posturas de los agentes con respecto a las funciones que ...
The influence of auditors´professionalism on ethical judgement: differences among practitioners and postgraduate students
(Elsevier, 2018-07)
Antecedents
Auditors’ professionalism has been criticized in recent years. Literature suggests that professionalism is decreasing due to the current audit market and the predominance of commercial goals.
Objectives
The ...
Analysis of the Consciousness of University Undergraduates for Sustainable Consumption
(MDPI, 2019-08-23)
This research seeks to measure the degree of consciousness for sustainable consumption in
a wide sample of university students. The interest of this study is to analyze if students’ choice of
degree, as well as their ...
Antecedents of organisational professional conflict faced by professional accountants in different work settings
(Scielo, 2020-07)
Purpose – The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on organisational professional ...
Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country’s automotive sector
(EDITUM. Universidad de Murcia, 2023-10)
This paper contributes to the debate of the circular economy (CE) through understanding how this concept
is constructed and linked to the sustainability triple-axis. We aim to observe if the way the term is defined
by ...
Corporate social responsibility oriented boards and triple bottom line performance: A meta-analytic study
(Wiley, 2024-03)
In this article, we aim to investigate the effect of corporate social responsibility (CSR)-oriented boards on triple bottom-line (TBL) performance and whether internal corporate governance exhibits a facilitating role in ...
Gender differences in the auditing stereotype and their influence on the intention to enter the profession
(Elsevier, 2023-01-01)
This study analyses gender differences in the auditing profession stereotype and how these differences impact the intention to work in auditing. The results of the study carried out among Spanish business students reveal ...
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español
(Universidad de Murcia, 2023)
En las dos últimas décadas se ha producido una creciente contribución a la contabilidad ambiental y social de la comunidad académica española e hispanoamericana, tanto en español, como en inglés —idioma dominante en la ...
Non-financial reports, anti-corruption performance and corporate reputation
(Fundação Escola de Comércio Álvares Penteado, 2015)
Objective – This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool ...