Results 41 to 50 of about 4,069,922 (294)
Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order
Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research.
BATUHAN Güvemli
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Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting
This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs.
Amir Hamzah, Teti Rahmawati
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Théorie comptable de la monnaie et de la finance
This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
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Abstract Divergent thinking (DT) is an important constituent of creativity that captures aspects of fluency and originality. The literature lacks multivariate studies that report relationships between DT and its aspects with relevant covariates, such as cognitive abilities, personality traits (e.g. openness), and insight. In two multivariate studies (N
S. Weiss+6 more
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The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study.
Anisa Septiana+2 more
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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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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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The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today.
Penttinen, Markku
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Testing the Marketing Performance of German Wheat Farmers
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
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ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
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