Results 101 to 110 of about 127,883 (315)

Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

open access: yesAccounting &Finance, EarlyView., 2023
Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil   +3 more
wiley   +1 more source

The Taxation and Accountancy of Luncheon Voucher [PDF]

open access: yes
Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data.
Ciumag, Marin
core   +1 more source

Where Have I Seen You Before? Networks, Trust and Reciprocity as a Source of Collaboration in the Public Service

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT Although some studies focus on how bureaucrats' interactions with one another affect performance, they rarely focus on why these public servants collaborate. Bureaucrats' collaboration matters because it can significantly contribute to achieving policy goals.
Nathalie Mendez
wiley   +1 more source

FATORES DETERMINANTES NA ESCOLHA DO CURSO DE CIÊNCIAS CONTÁBEIS POR ESTUDANTES DE INSTITUIÇÕES DE ENSINO SUPERIOR PARTICULARES NA CIDADE DE SÃO PAULO

open access: yesRevista Gestão Universitária na América Latina, 2017
Many things affect the choice for a career: parents, friends, a person ́s job and even talent.Concerning this, in Accountancy scenario, many acting areas can be detected and influencethe choice for a career.
Ivam Ricardo Peleias   +2 more
doaj  

THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand.
BERINDE SORIN ROMULUS   +2 more
doaj  

Nuclear Material Monitoring for the Reprocessing Plant RT-1 at Mayak [PDF]

open access: yes, 2006
C
DECHAMP, L   +4 more
core   +1 more source

Exploring Farmers' Intentions to Mitigate Climate Change Through the Lens of the Theory of Reasoned Goal Pursuit

open access: yesSustainable Development, EarlyView.
ABSTRACT Climate change is a major challenge requiring farmers to adopt sustainable practices. As climate policies often depend on voluntary action, understanding what motivates farmers is essential. This study applies the Theory of Reasoned Goal Pursuit (TRGP) to assess key factors influencing Hungarian farmers' intentions to mitigate climate change ...
Manal Hamam   +4 more
wiley   +1 more source

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

A REVIEW OF THE CAPITAL STRUCTURE THEORIES [PDF]

open access: yes
In this paper the authors survey capital structure theories, from the start-up point, which is considered Modigliani and Miller’s capital structure irrelevance theorem, to recent theories, such as the pecking order and the market timing theory.
Popescu Luigi, Visinescu Sorin
core  

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