Results 21 to 30 of about 127,883 (315)

The Comparison of Premises for Recognizing Tax Books as Kept not Compliant in the Tax Law and Accounting Law in Poland

Finanse i Prawo Finansowe, 2022
The purpose of this article. The purpose of the paper is to compare and assess provisions on premises for recognizing tax books as kept not compliant to the regulations in the tax law and accountancy law as well as to discuss the possibility of using the
Radosław Witczak
doaj   +1 more source

Accounting before Accountability

Estudios sobre Educación, 1970
In this article, we will review several issues relating to the definition of “adequate yearly progress” (AYP), and its measurement, and offer some reasons why it may be prudent to separate the definition and measurement of AYP from its use in accountability.
openaire   +4 more sources

ARTIFICIAL CONDITIONS AND THE ABSORPTION OF EUROPEAN FUNDS IN THE FIELD OF AGRICULTURE IN ROMANIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
We must acknowledge that the accession of the European funds represents a problem in Romania. The present article intends to present the main causes of a mediocre absorption of the European funds, the effects of this problem.
DEACONU SORIN-CONSTANTIN
doaj  

The Harmonization of Accounting

Acta Universitatis Sapientiae: Economics and Business, 2017
The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly ...
Hajnal Noémi
doaj   +1 more source

An integration of autonomic computing with multicore systems for performance optimization in Industrial Internet of Things

IET Communications, EarlyView., 2022
Abstract The goal of this work is to investigate how the self‐awareness characteristic of autonomic computing, paired with existing performance optimization rules, may be used in applications to minimise multi‐core processor performance concerns. The suggested self‐awareness technique can assist applications in self‐execution while also assisting other
Surendra Kumar Shukla, Bhaskar Pant, Wattana Viriyasitavat, Devvret Verma, Sandeep Kautish, Gaurav Dhiman, Amandeep Kaur, Kannan Srihari, Sachi Nandan Mohanty   +8 more
wiley   +1 more source

Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector

Agribusiness, EarlyView.
Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli, Simone Severini, Mauro Vigani   +2 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs

Agribusiness, EarlyView.
ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple, Christian Stetter, Cathal Buckley   +2 more
wiley   +1 more source

Persediaan kerjaya pelajar tahun akhir diploma akauntansi Politeknik dalam melahirkan K-Workes : satu tinjauan [PDF]

, 2003
This research was conducted to identify Polytechnic's Diploma in Accountancy final year students' career preparation before enter the working environment to be k-workers.
Wan Mohd Nowalid, Wan Marina
core  

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

Agribusiness, EarlyView.
ABSTRACT EU member states have exhibited varying rates of apple production growth. Technical efficiency (TE) estimation is suitable for identifying best‐practice farm performance. This study examined whether the development of the apple sector in Germany, Italy, and Poland was influenced by production efficiency, access to technology, as well as ...
Anika Muder, Jakub Staniszewski
wiley   +1 more source