Results 111 to 120 of about 3,475,460 (292)

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

Towards Accrual Basis in Government Sector in the Kingdom of Saudi Arabia

Saudi Journal of Business and Management Studies
This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation.
openaire   +1 more source

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic [PDF]

, 2014
This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards
Pastuszková, Eliška, Otrusinová, Milana   +1 more
core   +1 more source

Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability

Environmental Policy and Governance, EarlyView.
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam, Kristjan Jespersen, Paige Olmsted, Katryn Pasaribu   +3 more
wiley   +1 more source

Nested Carbon Governance in Southeast Asia: Towards Just Nature‐Based Solutions?

Environmental Policy and Governance, EarlyView.
ABSTRACT Nature‐based solutions (NbS) have gained prominence as an integrated approach to addressing climate change and biodiversity loss while supporting sustainable development. Yet, their implementation across Southeast Asia remains fragmented and often contested.
Helena Varkkey, Michelle Ann Miller, David Taylor   +2 more
wiley   +1 more source

Accrual Basis versus Cash Basis

, 2008
This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic.
Baxová, Petra
core  

Phenotypic and transcriptomic characterization of biallelic RNU2‐2 developmental and epileptic encephalopathy

Epilepsia, EarlyView.
Abstract Objective A significant proportion of individuals with suspected genetic developmental and epileptic encephalopathies (DEEs) remain unsolved following whole genome sequencing (WGS). Here we describe biallelic RNU2‐2 variants causing a recently reported, severe, recessive DEE.
Olivia J. Henry, Nadja Pekkola Pacheco, Irene Duba, Magnus Burstedt, Daniel Carlberg, Angelica M. Delgado‐Vega, Anna Hammarsjö, Sofie Ivarsson, Tord Jonson, Kristina Karrman, Nicole Lesko, Åsa Lindfors, Daniel Nilsson, Mia Olsson Engman, Lucía Peña‐Pérez, Erik Stenund, Fulya Taylan, Malin Ueberschär, Samuel Wiafe, Sofia Ygberg, Anna Lindstrand, Anna Wedell, Ann Nordgren, Tommy Stödberg   +23 more
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI, Mahdi SALEHI   +1 more
core  

The genetic architecture of epilepsy across molecular mechanisms and clinical heterogeneity

Epilepsia Open, EarlyView.
Abstract Epilepsy comprises a highly heterogeneous group of neurological disorders unified by a persistent predisposition to recurrent seizures, yet driven by remarkably diverse genetic, molecular, and network‐level mechanisms. Advances in genomic technologies have revealed that epilepsy arises from a multilayered genetic architecture encompassing rare
Mohammad Reza Seyedtaghia, Jina Babanzadeh, Marcello Scala, Lorenzo Perilli, Pasquale Striano   +4 more
wiley   +1 more source

Accrual Output Budgeting in Australia : Discussion Paper No. 103 [PDF]

, 2002
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models.
Robinson, Marc
core