Results 1 to 10 of about 5,311 (123)

BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS

open access: yesVallis Aurea, 2020
The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic ...
Verica Budimir
doaj   +6 more sources

APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA

open access: yesEconomic Review, 2011
The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared ...
Vesna Vašiček   +2 more
doaj   +6 more sources

Statistical reporting of budgetary users [PDF]

open access: yesOditor - Casopis Za Menadzment Finansije I Pravo, 2018
Direct and indirect users of budget funds are obliged to report during the financial year on the use of approved funds for the realization of their activities. Legislation and by-laws regulate the manner of submitting data on the implementation of the budget.
exaly   +3 more sources

Clinical and Economic Impact of Expanded TPMT Testing to Prevent Thiopurine‐Induced Myelosuppression in Australia: A Budget Impact Analysis [PDF]

open access: yesClinical and Translational Science
Testing thiopurine methyltransferase (TPMT) enzyme activity or genotype prior to thiopurine prescribing is recommended to reduce the risk of moderate to severe—and potentially fatal—myelosuppression in poor or intermediate TPMT metabolizers. Despite this,
Bella D. Ianni   +4 more
doaj   +2 more sources

Information Communication Technologies Utilization and Profitability of Catfish Farming in Ijebu-Ode Zone of the Agricultural Development Programme, Ogun State

open access: yesJournal of Agricultural Extension, 2022
The effect of information communication technologies utilization on profitability was examined among 120 catfish farmers drawn through a multistage sampling procedure.
Folasade Olukemi Oke   +3 more
doaj   +7 more sources

Formation of sports clusters of the territory, considering the concept of SROI [PDF]

open access: yesE3S Web of Conferences, 2021
The article considers a cluster approach to the development of sports infrastructure in the concept of sustainable development of territories. Analysis of foreign and Russian experience shows a high potential for the concentration of the system of ...
Pyankova Svetlana, Arkalov Dmitriy
doaj   +1 more source

Comparison of different land distribution mechanisms for a land-hungry region [PDF]

open access: yesE3S Web of Conferences, 2020
This paper proposes an approach to the development an efficient land distribution mechanism for a particular land-hungry region. We separate budgetary and allocative efficiency and use general utility approach during evaluation of particular distribution
Gurtuev Alim, Ivanov Zaur
doaj   +1 more source

Development of an AI Userbot for Engineering Design Education Using an Intent and Flow Combined Framework

open access: yesApplied Sciences, 2020
As the inclusion of users in the design process receives greater attention, designers need to not only understand users, but also further cooperate with them.
Yu-Hung Chien, Chun-Kai Yao
doaj   +1 more source

Public sector cost accounting and information usefulness in decision-making

open access: yesPublic Sector Economics, 2021
This paper explores the use of accounting information at the local and regional government level in Croatia. Accountants provide cost accounting information mainly on request from internal users.
Andrijana Rogosic
doaj   +1 more source

Accounting and Analysis of Cash Flows of Penal Entities [PDF]

open access: yesФинансовый журнал, 2021
The global economic crisis, exacerbated by the pandemic of the new coronavirus infection, has led to a significant deterioration in the financial state of most economic entities.
Tatyana G. Arbatskaya
doaj   +1 more source

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