Results 21 to 30 of about 128,347 (314)
Journal of Economic and Financial Sciences, 2014 The completion of a Certificate of Theory in Accounting (CTA) is an essential and challenging part of qualifying as a chartered accountant (CA) in South Africa.
Gretha Steenkamp
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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
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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
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 +8 more
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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
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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
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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
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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 +2 more
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The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]
, 2013 The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
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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
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