Results 111 to 120 of about 909,370 (300)

Fiscal Responsibility and Australian Commonwealth , State and Territory Government Budgets [PDF]

open access: yes
The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government ...
Graeme Wines
core  

Accounting changes in the public sector in Estonia

open access: yesBusiness: Theory and Practice, 2010
This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based ...
Juta Tikk
doaj  

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

Bricks, knots, and bodies: Material encounters and the affective making of masculinity

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper examines how creative research methods do not just capture boys' experiences of masculinity, but actively materialise them. Drawing on two arts‐based activities used in school‐based fieldwork (a mannequin‐based exercise with one participant and a Lego‐building workshop with a small peer group), the paper analyses how materials ...
Huw Berry‐Downs
wiley   +1 more source

Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah

open access: yesJournal of Accounting and Investment, 2016
This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey.
Usman Usman   +2 more
doaj  

Implementation status of accrual accounting system in health sector. [PDF]

open access: yesGlob J Health Sci, 2014
Mehrolhassani MH   +2 more
europepmc   +1 more source

Inventory Replenishment and Transshipment for Distributed Autologous Cell Therapy Manufacturing Networks

open access: yesBiotechnology and Bioengineering, EarlyView.
ABSTRACT Autologous cell therapy (AuCT) manufacturing networks must balance two competing objectives: reducing cost and improving patient access to time‐sensitive therapy. This study compares three AuCT manufacturing network designs: a centralized network with a single manufacturing facility, a coordinated point‐of‐care (POC) network in which POCs can ...
Zhaowei Li   +3 more
wiley   +1 more source

Quality of earnings as an investment indicator : a literature review. [PDF]

open access: yes, 2012
Includes bibliographical references.This paper examines the characteristics of earnings quality, reviews the literature that assesses whether earnings quality does in fact affect market valuations and evaluates whether trading strategies based on this ...
Binneman, Jason
core   +1 more source

Food‐solicitation displays in nestling birds: still begging for answers

open access: yesBiological Reviews, EarlyView.
ABSTRACT Nestling begging is a key model for understanding animal communication and parent–offspring conflict. Dynamic begging displays are often interpreted as costly, honest signals of need, with honesty maintained by viability costs, as proposed in Godfray's influential signalling model.
Daniel Parejo‐Pulido, Tomás Redondo
wiley   +1 more source

The Development of Accrual Accounting in Indonesia [PDF]

open access: yesProceedings of the The 3rd International Conference on Advance & Scientific Innovation, 2020
Eliana Eliana   +4 more
openaire   +1 more source

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