Results 11 to 20 of about 1,481,239 (311)

Organizational aspects of internal control system in budget organizations and relationship with internal audit service [PDF]

open access: yesBIO 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
doaj   +1 more source

Did the Accounting for Goodwill Create a Bubble?

open access: yesThe 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
doaj   +1 more source

The Role of Health Tourism Policy in Economic and Social Development Based on Resistance Economic Strategies [PDF]

open access: yesمدیریت 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
doaj   +1 more source

Do human resources policies and practices produce resilient public servants? Evidence of the validity of a structural model and measurement models [PDF]

open access: yesRevista 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
doaj   +1 more source

Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management [PDF]

open access: yesОблік і фінанси, 2020
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
doaj   +1 more source

Eco-Efficiency of Agriculture in the Amazon Biome: Robust Indices and Determinants

open access: yesWorld, 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
doaj   +1 more source

Accounting policy as a tool for management of the financial results of the enterprise

open access: yesПроблеми 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.
doaj   +1 more source

Accounting policy as a tool of enterprise management system [PDF]

open access: yes, 2018
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
core   +1 more source

VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES

open access: yesCopernican 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
doaj   +3 more sources

Designing a policy mix to strengthen the role of the Ministry of Science, Research and Technology in national innovation system [PDF]

open access: yesبهبود 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
doaj   +1 more source

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