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70 resultados encontrados.

Tipos de recurso: Libro electrónico Artículo Revista Tesis Capítulo
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Accounting and Reporting in Supporting the Transition to a Circular Economy: a Bibliometric Analysis
Artículo
Material complementario disponible Artículo DOAJ
Yuliia Maksymiv et al · Vasyl Stefanyk Carpathian National University · 2024 · ISSN 2311-0155
The development of a circular economy is an important task for socially responsible politicians, scientists and businesses. Despite growing interest in this concept over the past decade, the implementation of circular bu...
LCC TENDOkVkdWNhdGlvbg~~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma eng
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Material complementario
Enhancing radiology workflows through collaborative AI-assisted chest X-ray reporting using large vision-language models: a proof-of-concept study
Artículo
Material complementario disponible Artículo DOAJ
Chantal Pellegrini et al · SpringerOpen · 2026 · ISSN 1869-4101
Abstract Objectives To evaluate whether collaborative assistance from an artificial intelligence-based tool that proposes partial radiology report content can improve reporting efficiency and radiologist satisfaction in ...
LCC TENDOk1lZGljYWwgcGh5c2ljcy4gTWVkaWNhbCByYWRpb2xvZ3kuIE51Y2xlYXIgbWVkaWNpbmU~Idioma eng
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Material complementario
Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income
Artículo
Material complementario disponible Artículo DOAJ
Lucian CERNUȘCA · The Body of Expert and Licensed Accountants of Romania · 2026 · ISSN 2668-8921
The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due. By May 25, 2026, these taxpayers will report...
LCC TENDOkVjb25vbWljIGhpc3RvcnkgYW5kIGNvbmRpdGlvbnM~; TENDOkZpbmFuY2U~Idioma eng
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Material complementario
Financial Reporting Quality and Control System: A Mixed Approach Assessment
Artículo
Acceso abierto Artículo DOAJ
Mansur Lubabah Kwanbo et al · MMU Press · 2023 · ISSN 2735-1009
Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, informati...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma eng
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Open Access
Structured reporting of B-mode, color Doppler, and CEUS in testicular tumor assessment: a reader study with urologist ratings
Artículo
Acceso abierto Artículo DOAJ
Moritz Ludwig Schnitzer et al · BMC · 2026 · ISSN 1471-2490
Abstract Purpose Structured reporting (SR) offers standardized radiological documentation, enhancing clarity and reproducibility. However, its role in contrast-enhanced ultrasound (CEUS) for testicular tumors remains und...
LCC TENDOkRpc2Vhc2VzIG9mIHRoZSBnZW5pdG91cmluYXJ5IHN5c3RlbS4gVXJvbG9neQ~~Idioma eng
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Open Access
Sustainable Development Reporting: Challenges or Opportunities for Auditors?
Artículo
Acceso abierto Artículo DOAJ
О. Е. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
TAX REPORTING IN THE SYSTEM OF STATE FINANCIAL RESOURCES MANAGEMENT: INSTITUTIONAL AND LEGAL PRINCIPLES
Artículo
Acceso institucional disponible Artículo DOAJ
Володимир Кладієв et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~; LCC:BusinessIdioma eng
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Institucional
THE ROLE OF MARKETING IN SHAPING SUSTAINABILITY REPORTING
Artículo
Material complementario disponible Artículo DOAJ
Olha Fedorova et al · V. N. Karazin Kharkiv National University · 2025 · ISSN 2524-2547
The article investigates the transformation of sustainability reporting from a traditional compliance tool into a strategic channel for communication and corporate reputation management. Particular attention is focused o...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma ukr
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The Sustainability Reporting: Current Performance and Prospects of Implementation
Artículo
Acceso abierto Artículo DOAJ
N. V. Ovsiuk et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
Avaliação de microcalcificações mamárias de acordo com as classificações do Breast Imaging Reporting and Data System (BI-RADS TM) e de Le Gal Evaluation of breast microcalcifications according to Breast Imaging Reporting and Data System (BI-RADS TM) and Le Gal's classifications
Artículo
Material complementario disponible Artículo DOAJ
Lúcio Márcio Perri de Resende et al · Federação Brasileira das Sociedades de Ginecologia e Obstetrícia · 2008 · ISSN 0100-7203
OBJETIVO: avaliar a acurácia da mamografia para o diagnóstico de microcalcificações mamárias suspeitas, com as classificações do Breast Imaging Reporting and Data System (BI-RADS TM) e Le Gal em comparação com o...
LCC TENDOkd5bmVjb2xvZ3kgYW5kIG9ic3RldHJpY3M~Idioma eng
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Material complementario
CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING
Artículo
Acceso abierto Artículo DOAJ
Justyna Fijałkowska · Lodz University Press · 2014 · ISSN 0208-6018
This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive ...
LCC LCC:Marketing. Distribution of products; TENDOkZpbmFuY2U~Idioma eng
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Open Access
Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index
Artículo
Acceso abierto Artículo DOAJ
Fanana Firdaus Salsabilah et al · Universitas Islam Negeri Walisongo Semarang · 2023 · ISSN 2715-0429
Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure. Method - This stud...
LCC TENDOlJlbGlnaW9uIChHZW5lcmFsKQ~~; LCC:Accounting. BookkeepingIdioma eng
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Open Access
Efficient reporting delay calibration in spatial metapopulation models for reconstructing cross-regional epidemic dynamics
Artículo
Acceso abierto Artículo DOAJ
Huichun Li et al · Elsevier · 2026 · ISSN 2590-0536
Reconstructing the early spatiotemporal dynamics of emerging infectious diseases (EIDs) is essential for effective public health response but remains difficult due to reporting delays, heterogeneous surveillance systems,...
LCC TENDOkluZmVjdGlvdXMgYW5kIHBhcmFzaXRpYyBkaXNlYXNlcw~~; LCC:Public aspects of medicineIdioma eng
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Open Access
Integrated health reporting within the UN architecture: learning from maternal, newborn and child health
Artículo
Acceso abierto Artículo DOAJ
Svetlana Akselrod et al · KeAi Communications Co., Ltd · 2024 · ISSN 2397-0642
Abstract Despite a proliferation of the United Nations General Assembly high-level meetings on a range of health issues and developmental challenges, global funding continues to flow disproportionately to HIV and materna...
LCC LCC:Public aspects of medicineIdioma eng
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Open Access
Role of Novel ACR Bone-reporting and Data System in Risk Stratification of Bone Tumours in South Indian Population: A Retrospective Observational Study
Artículo
Material complementario disponible Artículo DOAJ
MD Meraj et al · JCDR Research and Publications Private Limited · 2026 · ISSN 2249-782X
Introduction: The American College of Radiology (ACR) Bone-Reporting and Data System (Bone-RADS) gave a structured framework for assessing and reporting bone tumours. Aim: To evaluate the diagnostic performance of the...
LCC LCC:MedicineIdioma eng
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Material complementario
Safety surveillance of respiratory syncytial virus (RSV) vaccine among pregnant individuals: a real-world pharmacovigilance study using the Vaccine Adverse Event Reporting System
Artículo
Acceso abierto Artículo CONICET Digital
Alami, Abdallah et al · Wiley · 2025 · ISSN 2044-6055
Objectives: To describe the post-marketing safety profile of respiratory syncytial virus prefusion F (RSVpreF) vaccine among pregnant individuals.Design: This study analysed adverse event (AE) reports submitted to the U....
Idioma eng
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Open Access
The 2024 LI-RADS treatment response update: practical reporting after non-radiation and radiation locoregional therapies for hepatocellular carcinoma
Artículo
Material complementario disponible Artículo DOAJ
Jernej Lučev · SpringerOpen · 2026 · ISSN 1869-4101
Abstract This review critically appraises the 2024 Liver Imaging Reporting and Data System (LI-RADS) Treatment Response Algorithm (TRA), which introduces separate non-radiation and radiation treatment response pathways a...
LCC TENDOk1lZGljYWwgcGh5c2ljcy4gTWVkaWNhbCByYWRpb2xvZ3kuIE51Y2xlYXIgbWVkaWNpbmU~Idioma eng
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The novel coronavirus outbreak: what can be learned from China in public reporting?
Artículo
Acceso abierto Artículo DOAJ
Hao Li et al · KeAi Communications Co., Ltd · 2020 · ISSN 2397-0642
Abstract The new coronavirus outbreak gets everyone’s attention. China’s national actions against the outbreak have contributed great contributions to the world. China has been learning from practice for better repor...
LCC LCC:Public aspects of medicineIdioma eng
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Open Access
Advancing healthcare worker safety in an academic hospital setting: a mixed methods quality improvement initiative protocol
Artículo
Acceso abierto Artículo DOAJ
Seema Sharma et al · Frontiers Media S.A · 2026 · ISSN 2813-0146
BackgroundThere is growing evidence that workplace violence (WPV) including physical, verbal, psychological, racial and sexual violence against healthcare workers (HCW) is a globally increasing burden, with serious negat...
LCC LCC:MedicineIdioma eng
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Open Access
Diagnostic performance of magnetic resonance imaging-targeted biopsy for PI-RADS ≥3 peripheral zone lesions in multiparametric prostate magnetic resonance imaging: correlation with clinically significant prostate cancer
Artículo
Acceso abierto Artículo DOAJ
Serdar Aslan et al · Turkish Society of Radiology · 2026 · ISSN 1305-3825
PURPOSE: To evaluate magnetic resonance imaging (MRI)-targeted biopsy (MRI-TB) performance in detecting clinically significant prostate cancer (csPCa) with a Prostate Imaging Reporting and Data System (PI-RADS) score of ...
LCC TENDOk1lZGljYWwgcGh5c2ljcy4gTWVkaWNhbCByYWRpb2xvZ3kuIE51Y2xlYXIgbWVkaWNpbmU~Idioma eng
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Open Access
Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Artículo
Acceso institucional disponible Artículo DOAJ
Arta Hoti Arifaj et al · Vasyl Stefanyk Carpathian National University · 2025 · ISSN 2311-0155
The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...
LCC TENDOkVkdWNhdGlvbg~~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma eng
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Institucional
Financial Condition Assessment of a Territorial Community in the System of Local Budgets Risk-Based Control
Artículo
Acceso abierto Artículo DOAJ
O. M. Vasylevska-Smahliuk · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
How managerial discretion in SAB 74 disclosure timing mitigates uncertainty under ASC 606
Artículo
Acceso abierto Artículo DOAJ
Jesse L. Glaze et al · Emerald Publishing · 2026 · ISSN 2307-3055
This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...
LCC LCC:Accounting. Bookkeeping; TENDOkZpbmFuY2U~Idioma eng
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Open Access
How sustainability report preparers and assurance providers frame sustainability assurance quality – an interview study
Artículo
Acceso abierto Artículo DOAJ
Cong Mu et al · Emerald Publishing · 2026 · ISSN 2307-3055
We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. The research design and data collection are guided by framing theory, which involves ...
LCC LCC:Accounting. Bookkeeping; TENDOkZpbmFuY2U~Idioma eng
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Open Access