Results 81 to 90 of about 174,233 (301)

Narrative reporting : analysts' perceptions of its value and relevance [PDF]

, 2013
This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.Publisher ...
Slack, Richard, Campbell, David
core  

Drivers of Precision Agriculture Adoption in Italian Viticulture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the main drivers influencing the adoption of two types of precision farming technologies in the viticultural sector: Decision Support Systems (DSSs) and Variable Rate Technologies (VRTs). We apply a partial proportional odds model and find that socio‐demographic characteristics are not significant determinants of adoption ...
Olimpia Fontana, Linda Arata, Margherita Muzzillo, Paolo Sckokai   +3 more
wiley   +1 more source

What Really Drives Agri‐Environment‐Climate Measures' Adoption? Mandatory Requirements, Behavioral Traits, and Structural Factors in the CAP Green Architecture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata, M. Rodríguez‐Entrena, M. Espinosa‐Goded, F. J. Dessart, J. Barreiro‐Hurlé   +4 more
wiley   +1 more source

Methodological Bases for Describing Risks of the Enterprise Business Model in Integrated Reporting [PDF]

Problemi Ekonomiki, 2017
The aim of the article is to substantiate the methodological bases for describing the business and accounting risks of an enterprise business model in integrated reporting for their timely detection and assessment, and develop methods for their leveling ...
Nesterenko Oksana O.
doaj  

Financial reporting within the business of heterogeneous companies as a basis for making valid business decisions [PDF]

Megatrend Revija
Financial reporting is a part of the business of the accounting and financial sector in companies, where the presentation of business changes during a certain period of time is carried out in a professional manner with the application of reporting ...
Lutovac Jelena, Zimonjić Marijana, Popović Slobodan   +2 more
doaj   +1 more source

Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva, Fernanda Aparecida Silva, Lia Nogueira   +2 more
wiley   +1 more source

Perumusan Konsep Entitas Akuntansi Islam

Jurnal Akuntansi dan Auditing Indonesia, 2009
Business entity is a fundamental concept in developing financial reporting. Defi¬nition of element financial reporting, relationships among element financial reporting, relationship between firm and the owners is developed base on business entity concept.
Jaka Isgiyarta
doaj  

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina, Oranuch Wongpiyabovorn   +1 more
wiley   +1 more source

Measuring and Reporting on Sustainability Performance in the Cement Industry [PDF]

Corporate Social Responsibility (CSR) performance assessment and reporting has drawn a considerable amount of attention. In this context, the Global Reporting Initiative (GRI) has been among the first organizations to develop a framework for ...
Adrian VAIDA, Dan CANDEA
core  

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source