Organizational aspects of internal control system in budget organizations and relationship with internal audit service [PDF]
BIO Web of Conferences, 2023 Today, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several ...
Masharipov Ozod +3 more
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Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
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The Role of Health Tourism Policy in Economic and Social Development Based on Resistance Economic Strategies [PDF]
مدیریت دولتی, 2018 Health tourism as one of the most important sectors in the tourism can be of high importance in research area of resistance economy in the country in view of important indicators such as employment, entrepreneurship, economic growth, improving the ...
maysam chegin +2 more
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Do human resources policies and practices produce resilient public servants? Evidence of the validity of a structural model and measurement models [PDF]
Revista Brasileira de Gestão De Negócios, 2019 Purpose – Based on the relevance of resilience in the workplace and the importance of effective human resource management strategies in organizations, this research proposes to identify the influence of human resource management policies and practices
Ana Carolina Costa +2 more
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Eco-Efficiency of Agriculture in the Amazon Biome: Robust Indices and Determinants
World, 2022 This study analyzes the municipal agriculture eco-efficiency in the Amazon biome and the influence of exogenous factors. We use a two-stage data envelopment analysis (DEA) method with bootstrap.
Carlos Rosano-Peña +4 more
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Accounting policy as a tool for management of the financial results of the enterprise
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023 It was established that the main factors influencing the choice of accounting policy are the following: ownership, type of enterprise, its subordination, type of economic activity, number of personnel; the size of the enterprise, the taxation system, the
L.V. , I.R. , S.S.
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Designing a policy mix to strengthen the role of the Ministry of Science, Research and Technology in national innovation system [PDF]
بهبود مدیریت, 2023 The variety of functions and tasks expected from the Ministry of Science, Research, and Technology (MSRT) to play a proper role in the innovation system requires the design of a mix of policy instruments. Although there are many policy documents and laws
Parisa Alizadeh +2 more
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VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES
Copernican Journal of Finance & Accounting, 2018 There are several provisions of accounting policy, which are not regulated by the legislation of the Republic of Latvia. As a result, companies are free to develop and adopt recognition criteria and the methods of evaluation and accounting for items of ...
Julija Bojarenko
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Accounting policy instruments used in the debt management of local government units in Poland [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The main purpose of the study is to determine whether local government units use accounting policy instruments to manage a limited level of debt.Methodology/approach: The article analyzes the literature on the subject and legal acts.
Iwona Franczak
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VALUE CONCEPTS OF "ACCOUNTING POLICY" AND "BALANCE SHEET POLICY"
International Journal of Innovative Technologies in Economy, 2018 The article considers the justification of its own theoretical approaches to accounting and balance policy on the basis of legal, scientific, and theoretical positions of their organization and proposes author definitions of the terms "accounting policy"
Marenych T. G. +2 more
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