Results 41 to 50 of about 7,874 (265)

Performance Budgeting: Is Accrual Accounting Required?

IMF Working Papers, 2002
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that ...
openaire   +2 more sources

Accrual Accounting at Government: a Bibliometric Study [PDF]

Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia, 2021
This research is a bibliometric analysis study of accrual accounting in government financial reporting. The purpose of this research is to examine the development of research in this field as a basis for determining the direction of further research.
openaire   +1 more source

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

Advanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 more
wiley   +1 more source

STUDI FENOMENOLOGI ATAS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA BADAN LAYANAN UMUM DAERAH RSUD DR. SAIFUL ANWAR MALANG

Jurnal Akuntansi Aktual, 2018
This research is aimed to obtain deep understanding about the meaning of accrual based accounting implementation based on financial management experience in Saiful Anwar hospital.
Rachmawati Rachmawati, Ali Djamhuri, Wuryan Andayani   +2 more
doaj   +1 more source

AI‐Assisted Digital Single‐Molecule Activity Tracker for Decoupling Intrinsic Heterogeneity from Photo‐Oxidative Damage in High‐Photon‐Flux Enzymology

Advanced Science, EarlyView.
Employing a digital single‐molecule activity tracker (dSMAT), this research demonstrates that high‐photon‐flux irradiation drives progressive oxidative scarring in polymerases. Unlike simple thermal denaturation, real‐time kinetic tracking dynamically visualizes enzymes degrading into multiple impaired subpopulations.
Anran Zheng, Qi Yang, Jinze Li, Fuqiang Ma, Xuefeng Wang, Zhen Guo, Chuanyu Li, Dongshu Li, Jia Yao, Zhiqi Zhang, Wei Zhang, Lianqun Zhou   +11 more
wiley   +1 more source

Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future - [PDF]

Revista de Management Comparat International, 2010
This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.
Maria MORARU , Denisa ABRUDAN
doaj  

Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado

Indonesia Accounting Journal, 2020
Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse.
Jefri Fanuel Motoh, Jantje J Tinangon, Jessy D. L Warongan   +2 more
doaj   +1 more source

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

Disclosure
Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures,
Solomon Ngahu, Cecilia Ndunge Waweru
doaj   +1 more source

Crop Insurance Design and On‐Farm Risk Adaptation

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley   +1 more source