Organizational aspects of internal control system in budget organizations and relationship with internal audit service [PDF]
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?
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]
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]
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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Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management [PDF]
Under the conditions of constant exacerbation of the risks and threats of the enterprise function in environment, there is a need to improve the existing mechanisms of economic security management. This approach causes a change of the existing accounting
Stanislav Vasylishyn
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Eco-Efficiency of Agriculture in the Amazon Biome: Robust Indices and Determinants
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
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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Accounting policy as a tool of enterprise management system [PDF]
The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
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VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES
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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Designing a policy mix to strengthen the role of the Ministry of Science, Research and Technology in national innovation system [PDF]
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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