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Comité de la Asociación Americana de Contabilidad sobre el futuro, el contenido y el alcance de la enseñanza de la contabilidad. (1986). El futuro de la educación contable: Preparación para la profesión en expansión (El informe Bedford). Issues in Accounting Education, 1(1), (pp. 169-195)

Instituto Americano de Contadores Públicos Certificados, Comité Ejecutivo de Educación. (1988). Education Requirements for Entry into the Accounting Profession (Revisión del Informe del Comité Albers). Nueva York, AICPA.

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2015). Revisión de la literatura sobre educación contable (2013-2014). Journal of Accounting Education, 33(2), 69-127. DOI: 10.1016/j.jaccedu.2015.04.001

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2016). Revisión de la literatura sobre educación contable (2015). Journal of Accounting Education, 35(2), 20-55. DOI: 10.1016/j.jaccedu.2016.03.002

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2017). Revisión de la literatura sobre educación contable (2016). Journal of Accounting Education, 39(2), 1-31. DOI: 10.1016/j.jaccedu.2017.03.001

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(E-6 Analytics)Double Degree in Business Analytics/Business Analytics and International RelationsConsult here all the information about the development of the teaching activity in the current academic year 2021-2022.

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Home » TOC Community Toolkit » Implementing Promising Community Interventions » Chapter 23. Changing Access, Barriers and Opportunities » Section 4. Expanding Opportunities for the Poor » Main Section

From now on, we have chosen to use «poor» in this section because it is the simplest and most direct term to describe the people we are concerned with here-those living in poverty and having difficulty finding a way out. Whether poverty means being «below the federal poverty line» or not knowing where or when the next morsel of food will be found, being poor is the most appropriate word.

In fact, if we assume that «poor» means living below the level of income necessary to secure basic necessities – an adequate amount of nutritious food for good health at any age, seasonally appropriate clothing, and safe, cozy shelter – then the poor are easily identified. They are people who simply do not have enough to support themselves financially. In developed countries, the poor may have social security assistance, live in subsidized housing and be dependent on government aid. In developing countries, the poor are usually on the verge of starvation, have high rates of infant mortality and preventable diseases (malaria, for example), may not have a roof over their heads, and are usually the first to suffer when natural disasters or catastrophic events occur (a percentage of the poor in the developed world can be described in similar terms).