Pedro Tedde de Lorca
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View article: papel de la contabilidad en la Clase de Conjunto como asignatura final de los estudios mercantiles en España (1922-1953)
papel de la contabilidad en la Clase de Conjunto como asignatura final de los estudios mercantiles en España (1922-1953) Open
En la presente investigación se revisa un ejemplo de trabajo final de la Clase de Conjunto correspondiente al curso 1945-46 de la Escuela de Profesional de Comercio de Oviedo, con el fin de obtener elementos de juicio para realizar una com…
View article: The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt
The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt Open
Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its valu…
View article: Radiological Characteristics of Carbonated Portland Cement Mortars Made with GGBFS
Radiological Characteristics of Carbonated Portland Cement Mortars Made with GGBFS Open
The objective of this study is to assess whether the carbonation process can modify the physicochemical characteristics of the natural radionuclides of the three natural radioactive series, together with 40K. Three mortar specimens with di…
View article: On the impact of smart contracts on auditing
On the impact of smart contracts on auditing Open
The use of smart contracts has grown exponentially over the last few years. This is a phenomenon associated with the development of other technologies, such as the blockchain and the Internet of Things (IoT). Smart contracts run in a decen…
View article: Impact of E-Commerce Sales on Profitability and Revenue. The Case of the Manufacturing Industry
Impact of E-Commerce Sales on Profitability and Revenue. The Case of the Manufacturing Industry Open
E-commerce has grown significantly in recent years. Although the factors that contribute to the implementation of e-commerce have been studied in prior literature, little has been done about the impact that the introduction of e-commerce h…
View article: The Importance of Cultural Factors in R&D Intensity
The Importance of Cultural Factors in R&D Intensity Open
Research and development (R&D) investments are a key issue for companies. In an increasingly competitive economy, R&D can be a source of competitive advantage. Therefore, a profuse research line on the reasons that can motivate firms for R…
View article: Using Nonlinear Quantile Regression for the Estimation of Software Cost
Using Nonlinear Quantile Regression for the Estimation of Software Cost Open
View article: The Relationship Between Web Content and Web Accessibility at Universities
The Relationship Between Web Content and Web Accessibility at Universities Open
This research assesses whether universities from varied cultures rank significantly different with respect to the quality of their web contents and with regard to their web accessibility (WA) level. Moreover, this article tests whether uni…
View article: Cost estimation in software engineering projects with web components development
Cost estimation in software engineering projects with web components development Open
La correcta predicción de costes es crucial para el éxito de un proyecto de ingeniería del software, dado que una estimación incorrecta puede derivar en el fracaso del mismo. Existen multitud de modelos propuestos para abordar esta p…
View article: Does Web accessibility differ among banks?
Does Web accessibility differ among banks? Open