Results 91 to 100 of about 113,805 (260)

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS [PDF]

Annals of the University of Oradea: Economic Science, 2013
This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to ...
Popa Adriana Florina, Vilsanoiu Daniel, Dobre Florin, Stanila Oana Georgiana   +3 more
doaj  

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

Agribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen, Hoa‐Thi‐Minh Nguyen, Kaliappa Kalirajan   +2 more
wiley   +1 more source

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

Agribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?

Jurnal Akuntansi
Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent.
Antoni Siahaan, Rien Agustin Fadjarenie, Irwansyah, Desak Nyoman Sri Werastuti   +3 more
doaj   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Multidisciplinary Treatment for Esophagogastric Junction Cancer From a Dutch Perspective

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Esophagogastric junction (EGJ) cancer is an increasing health burden worldwide. Over the past decade, significant advancements in centralization, multimodal treatment strategies, as well as the widespread adoption of minimally invasive surgical techniques, have led to marked improvements in perioperative outcomes and overall survival of EGJ ...
Hidde C. G. Overtoom, Suzanne S. Gisbertz   +1 more
wiley   +1 more source

Prediction of Long‐Term Prognosis in Patients With Hepatocellular Carcinoma Using the National Clinical Database Risk Calculator

Annals of Gastroenterological Surgery, EarlyView.
This study aimed to determine the value of the National Clinical Database (NCD) risk calculator in predicting surgical outcomes and long‐term prognosis in patients undergoing resection for hepatocellular carcinoma (HCC). We retrospectively analyzed data from 210 patients with HCC who underwent initial hepatic resection, assessing the relationship ...
Mariko Tsukagoshi, Kenichiro Araki, Norio Kubo, Takamichi Igarashi, Shunsuke Kawai, Kei Hagiwara, Kouki Hoshino, Ryo Muranushi, Ken Shirabe   +8 more
wiley   +1 more source

RISK ASSESSMENT IN AUDITING

Учёт. Анализ. Аудит, 2019
The article is dedicated to one of the most controversial and debated issues among persons who are engaged in auditing activities at the present stage - the assessment of audit risk while conducting the auditing of financial statements. In the field of auditing, risk can be viewed as the probability of admitting some wrong actions or the appearance of ...
IRINA Egorova, SVETLANA Erendzhenova
openaire   +1 more source