Results 141 to 150 of about 1,245,435 (298)

No accounting for risk [PDF]

, 2001
At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in ...
Coulson, Andrea, Ciancanelli, Penny, Thomson, Ian   +2 more
core  

Complementary or Competitive? Emerging Interactions Between Restoration and Protection in the Conservation Reserve Program

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The USDA's Conservation Reserve Program (CRP) delivers environmental benefits to society by enrolling cropland and grasslands to reestablish or safeguard long‐term vegetative cover. In recent years, the CRP has dramatically increased grassland enrollment while cropland enrollment has been in steady decline. This paper uses descriptive analysis,
Wesley Zebrowski, Tyler Lark, Rich Iovanna   +2 more
wiley   +1 more source

A Study on Governmental Accounting Reforms

, 2002
Since 1999, Korea is undertaking reforms in accounting for government. Main tasks of reforms are to introduce double-entry bookkeeping and accrual basis for central government accounting and municipal accounting.
심재영
core  

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap, Becca B. R. Jablonski, John Bovay   +2 more
wiley   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

Agribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli, Francesco Pagliacci, Paola Gatto   +2 more
wiley   +1 more source

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

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
wiley   +1 more source

The changing roles and skills gap in the accounting profession: an examination of practitioners in their first year of experience as a potential resource

, 2009
The expansive roles of the accounting profession have presented a skills-gap problem in meeting the demand for suitably skilled practitioners. This study examines firstyear practitioners as a potential resource.
Sin, Hsiu, Wang, Zijian
core  

Public primary healthcare service network planning in Finland: a document analysis of principles, justifications, and future directions. [PDF]

Scand J Prim Health Care
Väisänen V, Tynkkynen LK, Sinervo T.
europepmc   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
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
wiley   +1 more source

History of drug pricing reform in the United States: from policy foundations to latest reforms. [PDF]

Health Aff Sch
Ramachandran S, Arabshomali A, Coster J.
europepmc   +1 more source