Results 81 to 90 of about 180,909 (350)
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 RevijaFinancial 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 +2 more
doaj +1 more source
Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley +4 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
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
Crop Insurance Design and On‐Farm Risk Adaptation
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley +1 more source
The supply of new reporting – plethora or pertinent [PDF]
This paper studies the extent to which present annual reporting practices fulfill the themes of comprehensive business reporting put forth by the Jenkin’s Report and a series of authoritative reports that have emerged in its wake, and thereby examines ...
Nielsen, Christian
core
On the Economics of US Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley +1 more source
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 +3 more
wiley +1 more source
FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT [PDF]
Quality of accounting reporting system reflects the accomplisheddevelopment stage of the accounting information system and its ability to satisfydifferent external and internal accounting information needs. One of the mostimportant sources of information
Andor Pajrok
core