Results 1 to 10 of about 1,179 (105)

AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the ...
Monika Turek-Radwan, Bogusław Wacławik
doaj   +17 more sources

Digital Government Development and Agricultural ESG Performance: Evidence from Government WeChat Accounts in China

open access: yesSystems
Amid the global push for sustainability, Environmental, Social, and Governance (ESG) criteria have become core benchmarks for corporate value. Simultaneously, government WeChat accounts have reshaped China’s regional information ecosystems.
Junlian Gui, Yun He
doaj   +3 more sources

SELECTED PROBLEMS OF AGRICULTURAL INCOME ACCOUNTS [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2017
The main goal of the study was to identify the basic research problems. Connected with agricultural income and itsdeterminants, as well as an attempt to indicate potential directions for the development of agricultural income research.The literature ...
Łukasz Kryszak
doaj   +1 more source

Subsoil-potassium depletion accounts for the nutrient budget in high-potassium agricultural soils

open access: yesScientific Reports, 2021
Continuous potassium (K) removal without replenishment is progressively mining Argentinean soils. Our goals were to evaluate the sensitivity of soil-K to K budgets, quantify soil-K changes over time along the soil profile, and identify soil variables ...
Adrian A. Correndo   +3 more
doaj   +1 more source

UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği

open access: yesİzmir İktisat Dergisi, 2020
Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we consider that the article hereby may be extremely useful both for them and the professional ...
openaire   +9 more sources

FINANCIAL INCLUSION AND CHOICE OF BUSINESS ENTERPRISES AMONG ENTREPRENEURS IN RURAL NIGERIA [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2023
Nigeria is the home to the unbanked population in sub-Saharan Africa, where half or more of adults are unbanked; therefore, this study examined the effect of financial inclusion on the choice of business enterprises among entrepreneurs in rural Nigeria ...
Salawu M.B., Fasakin I.J.
doaj   +1 more source

Sustainable transformation of accounting in agriculture

open access: yesAgricultural and Resource Economics: International Scientific E-Journal, 2022
Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise. Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation ...
Anas Mohammad Alrowwad   +4 more
openaire   +3 more sources

FEATURES OF ACCOUNTING FOR BIOLOGICAL ASSETS OF AGRICULTURAL ENTERPRISES OF UKRAINE [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022
The modern development of the accounting system of agricultural enterprises is under the influence of constant changes, which is justified by the need for further research on theoretical issues of evaluation and accounting of biological assets of ...
Oleh VYSOCHAN   +4 more
doaj  

Determining the Gross Domestic Product and Net Organic for agriculture of Paraguay. Period 2005-2007 [PDF]

open access: yesPoblación y Desarrollo, 2018
The Paraguayan agricultural sector represents around 25% of the Gross Domestic Product (GDP) of Paraguay, which is why account ing for it becomes important within government accounts.
Clarissa Melina Rodríguez Cañete   +1 more
doaj   +1 more source

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