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Luces y sombras
EI libro Luces y sombras en Ios informes contables sobre ambiente y cultura surge de Ia preocupación frente a la forma en que se producen y legitiman Ios reportes territoriales. Esta es una situación recurrente en Ios municipios objeto de estudio lugares temporales o permanentes, los investigadores. Al entender Ia contabilidad como espacio para Ia comunicación entre diferentes agentes sociales y frente a la complejidad tanto y la de la vida cultural como ambiental, se hace necesaria la revisión a Ia manera como se comunican los resultados y los aspectos que la realidad vista por la comunidad en los territorios, requieren su incorporación para garantizar la pretensión contable de representación fiel.
Pesquisas en contabilidad e interés público
Esta invitación a pensar lo público como categoría central de la vida social, permite comprender lo que es de todos. Refiere, además, a una construcción colectiva, enmarcada en las visiones, costumbres y necesidades respecto de la forma sobre la cual se estructura una manera colectiva de comportamiento y bienestar. Lo público se constituye, entonces, en una garantía de la participación activa de la ciudadanía porque respeta y comprende la diferencia, lo diverso y lo distinto. También permite problematizar la universidad en torno a saberes otros, los que se recogen a través de la experiencia, el diálogo y la conversación, saberes que no necesariamente están instalados en las matrices de conocimiento experto, pero hacen parte de nuestro acervo cultural y que se sitúan en lo común.
Stakeholder Theory
The stakeholder perspective is an alternative way of understanding how companies and people create value and trade with each other. Freeman, Harrison and Zyglidopoulos discuss the foundation concepts and implementation of stakeholder management as well as the advantages this approach provides to firms and their managers. They present a number of tools that managers can use to implement stakeholder thinking, better understand stakeholders and create value with and for them. The Element concludes by discussing how managers can create stakeholder oriented control systems and by examining some of the important stakeholder-related issues that are worthy of future scholarly and managerial attention.
A History of the Church in Latin America
This comprehensive history of the church in Latin America, with its emphasis on theology, will help historians and theologians to better understand the formation and continuity of the Latin American tradition.
Nicaragua
This book is an attempt to treat in a compact and objective manner the dominant social, political, economic, and national security aspects of contemporary Nicaraguan society.
Trends in Sustainable Smart Cities and Territories
This book presents the latest scientific and technical advances in the fields of Smart Cities and Smart Territories. It shows outcomes of 2nd Sustainable Smart Cities and Territories International Conference in Manizales (Colombia) on June 21–23, 2023. The concept of smart cities, which emerged in the early 2000s, attempts to solve these challenges by implementing information and communication technologies. The initial concept of smart cities focused on the modernization of megacities.
European Value Added Tax in the Digital Era
The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-dis...
Human Rights in Peru
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