Results 31 to 40 of about 42,571 (307)

The Empowerment the producers of crispy oil palm mushrooms through a training on processing the home-based industry of food production permit and digital bookkeeping

open access: yesRiau Journal of Empowerment, 2022
Crispy oil palm mushroom is made of oil palm mushroom and has been produced by producers for approximately ten years. Unfortunately, this home-based business of mushrooms has not yet secured a permit from authorities, and the producers have not regularly
Henny Indrawati   +3 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

open access: yesAgribusiness, EarlyView.
ABSTRACT EU member states have exhibited varying rates of apple production growth. Technical efficiency (TE) estimation is suitable for identifying best‐practice farm performance. This study examined whether the development of the apple sector in Germany, Italy, and Poland was influenced by production efficiency, access to technology, as well as ...
Anika Muder, Jakub Staniszewski
wiley   +1 more source

Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the OHADA Treaty states

open access: yes, 2009
This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary’s Code of 1673, the Napoleonic ...
Elad, C., Tumnde, M.
core   +1 more source

Transition from double – entry bookkeeping to triple – entry bookkeeping: Momentum accounting [PDF]

open access: yes, 2020
Çift taraflı kayıt yöntemi, bir muhasebe kayıt sistemi olarak ilk olarak Luca Pacioli tarafından açıklanmış ve bütün dünyada kabul görmüştür. Bilindiği üzere bir önerme, kuram ya da teori yanlışlanabilir ise bilimseldir.
Yücenurşen, Mehmet
core   +1 more source

Bookkeeping in Manor Farms of Polish Gentry in 17th Century [PDF]

open access: yesEurasian Journal of Business and Economics, 2011
The work concerns the bookkeeping solutions used in Polish farms in the 17th century. On the basis of the source texts analysis three approaches to bookkeeping can be distinguished.
Mikolaj TURZYNSKI
doaj  

PELATIHAN PEMBUATAN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN KINERJA UMKM

open access: yesPena Dimas, 2022
Bookkeeping is indispensable to find and measure the performance of MSMEs. MSME Fandafa Group, which is located in Pungging Village, Tutur District, Pasuruan Regency, still uses the manual recording method so it has not been well structured.
Abdullah Syakur Novianto   +11 more
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Peningkatan Usaha Budidaya Cacing Tanah di Kecamatan Teras Kabupaten Boyolali

open access: yesPrima: Journal of Community Empowering and Services, 2021
Increasing of Earthworm Cultivation Business in Teras District Boyolali Regency. Earthworms are soft-bodied, invertebrates, and have many functions as decomposer organisms, fertilizer producers from organic waste, and animal protein sources.
Raden Rara Aulia Qonita   +1 more
doaj   +1 more source

Autonomous X‐Ray Fluorescence Mapping for Nanoscale Chemical Speciation of Fine Particulate Matter

open access: yesAdvanced Intelligent Discovery, EarlyView.
We present X‐AutoMap, an autonomous X‐ray fluorescence mapping framework that integrates real‐time analysis with rule‐based computer vision to selectively target chemically relevant regions. By avoiding background‐dominated areas, the method reduces acquisition time by fourfold while enabling accurate particle‐level speciation.
Carlos Deleon   +3 more
wiley   +1 more source

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