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"Since the 2010s, all levels of governments in Canada have gradually initiated social procurement as a policy tool to further their social values and political agendas. Social enterprises of various shapes and sizes across the country have served as partners in the execution of those agendas. Selling Social examines the experiences of these enterprises in social procurement and social purchasing. Selling Social presents the findings of a three-year Canadian research project detailing experiences of work integration social enterprises (WISEs) selling their goods and services to organizational purchasers, including governments, businesses, and non-profit organizations. Drawing on survey findings and interviews, the book explores a diverse group of social enterprises from across Canada, showcasing their successes and their challenges based on real-life examples to aid social enterprises that are considering this path. The book emphasizes the importance of including social and environmental considerations in procurement and purchasing decisions, particularly at larger scales and through public policy. In doing so, Selling Social extends the understanding of social enterprises beyond their social and economic outcomes and into the broader movement toward responsible procurement and purchasing."--
Zinkevych A.V. ORGANIZATIONAL AND METHODICAL ASPECTS OF TAX AUDIT OF ENTERPRISESPurpose. The aim of the article is the research of modern aspects of legislative regulation and methodological support of audit of taxes at the enterprise.Methodology of research. General scientific and special methods are used to study the problem: dialectical, deductive, inductive, abstraction and concretization, comparative and statistical analysis, graphical method, system approach, etc.Findings. The legislative and institutional aspects of carrying out of audit activity in Ukraine are investigated. The main postulates of the Law of Ukraine "On Audit of Financial Reporting and Audit Activity" are highlighted. A set of services that are not combined with the audit of enterprises is systematized, since they are of public interest. The structural elements of the standards issued by the Council on International Standards of Audit and Assurance are analyzed. It is proved that the Code of Ethics of Professional Accountants plays an important role in the development of the audit. Attention is paid to the priority issues of tax nature during the audit at the enterprise.The role of the auditor's report for the subject of auditing is highlighted. The prospects for the development of the audit in the context of checking the correctness of the tax policy of the enterprise, which should be based on the stability of the legislative framework, take into account economic principles, target social and financial effects, are proposed.Originality. The research of modern aspects of the audit report formation has been carried out; the concepts of improvement of the legislative basis for tax audit in the enterprise have been proposed.Practical value. The results of the study will greatly improve the documentary support of the audit of taxes at the enterprise, will produce financial effects for the company and improve the level of audit activity in Ukraine.Key words: tax audit; entrepreneurial activity; accounting; auditor's report; subjects of audit activity; taxation; international standards of audit.
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In: Social dynamics: SD ; a journal of the Centre for African Studies, University of Cape Town, Band 26, Heft 1, S. 56-75
ISSN: 1940-7874
In: Little, Brown series on gerontology
In: Cogent social sciences, Band 8, Heft 1
ISSN: 2331-1886
1. Introduction -- 2. Universities from an education and development perspective -- 3. How development theories understand universities -- 4. A foundation of human development and capabilities for higher education -- 5. Higher education policies from a human development perspective -- 6. University knowledge contributions and human development -- 7. Democratising research : expanding capabilities through participatory action research -- 8. Student learning opportunities and outcomes -- 9. The human development-friendly university.
In: Procedia: social and behavioral sciences, Band 30, S. 517-523
ISSN: 1877-0428
In: Behavioral & social sciences librarian, Band 27, Heft 1, S. 46-61
ISSN: 1544-4546
An essential read, written by a leading expert, for anyone who wants to understand young people's use of social media What is new about how teenagers communicate through services such as Facebook, Twitter, and Instagram? Do social media affect the quality of teens' lives? In this eye-opening book, youth culture and technology expert danah boyd uncovers some of the major myths regarding teens' use of social media. She explores tropes about identity, privacy, safety, danger, and bullying. Ultimately, boyd argues that society fails young people when paternalism and protectionism hinder teenagers' ability to become informed, thoughtful, and engaged citizens through their online interactions. Yet despite an environment of rampant fear-mongering, boyd finds that teens often find ways to engage and to develop a sense of identity. Boyd's conclusions are essential reading not only for parents, teachers, and others who work with teens but also for anyone interested in the impact of emerging technologies on society, culture, and commerce in years to come. Offering insights gleaned from more than a decade of original fieldwork interviewing teenagers across the United States, boyd concludes reassuringly that the kids are all right. At the same time, she acknowledges that coming to terms with life in a networked era is not easy or obvious. In a technologically mediated world, life is bound to be complicated
In: Hot topics
In: Economic and social changes: facts, trends, forecasts, Heft 1 (79)
ISSN: 2312-9824
In: Economic and social changes: facts, trends, forecasts, Heft 3 (45)
ISSN: 2312-9824